Table of Contents

• Publication 939 - Introductory Material
  • Introduction
    • If you cannot use the General Rule.
  • Useful Items - You may want to see:
• Publication 939 - Main Contents
  • General Information
  • Taxation of Periodic Payments
    • Investment in the Contract
    • Expected Return
    • Computation Under the General Rule
  • How To Use Actuarial Tables
    • Unisex Annuity Tables
    • Special Elections
  • Requesting a Ruling on Taxation of Annuity
  • How To Get Tax Help
• Index