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if the annuity was paid under a contract, an amount equal to that part of the payment determined in prescribed manner to have been a return of capital, and
if the annuity was paid under a contract, an amount equal to that part of the payment determined in prescribed manner to have been a return of capital, and
if the annuity was paid under a contract, an amount equal to that part of the payment determined in prescribed manner to have been a return of capital, and