Part IV. Applicable Federal Interest Rates
SECTION 4. EFFECT ON OTHER
Internal Revenue Bulletin 2008-13 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Notice 2002–44, 2002–2 C.B. 39, is superseded.
March 31, 2008 684 2008–13 I.R.B.
as “partial annuitizations”) in which the holder of an annuity contract irrevocably elects to apply only a portion of the contract to purchase a stream of annuity payments under the contract, leaving the remainder of the contract to accumulate income on a tax-deferred basis.
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