This is a：
a contract under which the policyholder
has, under the terms and conditions of a life
insurance policy that was not an annuity contract
and that was last acquired before December
2, 1982, received the proceeds therefrom
in the form of an annuity contract,
on any anniversary day of the policy, there
shall be included in computing the taxpayer’s
income for the taxation year the amount, if any,
by which the accumulating fund on that day in
respect of the interest in the policy, as determined
in prescribed manner, exceeds the adjusted
cost basis to the taxpayer of the interest
in the policy on that day.

我没搞懂的主要是“there shall be included in computing。。。。”到底是指什么？