Retirement tax questions

Regarding the income annuity, the 1099R from the insurance company says that income annuities are treated differently and that while the total monthly payments will cover the RMD, not to use the fair market value of the annuity to calculate RMDs.  They are apparently covered by Section 1.401(a)(9) of the tax code but I cant find that on the IRS website.  So, I am confused as to how to treat them and how much pf the payments from the annuity is an RMD.

 

Any further thoughts?