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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 72.—Annuities; Certain Proceeds of Endowment and Life Insurance Contracts

Internal Revenue Bulletin 2004-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice concludes that taxpayers may use the methodology set forth in Rev. Rul. 2002–62 to determine whether a distribution from an annuity contract is part of a series of substantially equal periodic payments under section 72(q)(2). See Notice 2004-15, page 526.

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▸Contents — Internal Revenue Bulletin 2004-9
Internal Revenue Bulletin 2004-9

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