 | 2001 - 228 pages
...Definitions. As used in this paragraph, the term "interest" means income from Government securities, bonds, or debentures, whether or not secured by mortgage...debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the United States, including interest... | |
 | 1999 - 220 pages
...Definitions. As used in this paragraph, the term "interest" means income from Government securities, bonds, or debentures, whether or not secured by mortgage...debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the United States, including interest... | |
 | 1999 - 240 pages
...apply. (5) The term "interest" as used in this article means income from Government securities, bonds, or debentures, whether or not secured by mortgage...debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the State in which the income has its... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...apply. (5) The term "interest" as used In this Article means income from Government securities, bonds, or debentures, whether or not secured by mortgage...debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the State in which the income has its... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 724 pages
...Article means income from ‘ernment securities, bonds or debentures, whether or not secured by tgage and whether or not carrying a right to participate in profits, and t claims of every kind, as well as all other income kssimilited to income a money lent by the taxation... | |
 | United States. Internal Revenue Service - 1977
...debentures, Government securities, notes or other evidences of indebtedness, whether or not secured policy for raising revenue is determined by Congress....applying the laws enacted by Congress; to determine th arises, is assimilated to income from money lent. Paragraph (5) sets forth the source rules for interest.... | |
 | United States. Internal Revenue Service - 1971 - 816 pages
...Convention. 4. The term "interest" as used in this Article means income from Government securities, bonds, or debentures, whether or not secured by mortgage...debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the State in which the income has its... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...debentures, government securities, notes, or other evidences of indebtedness, whether or not secured and whether or not carrying a right to participate in profits and debt claims of every kind. Interest also includes all other income which under the tax laws of the... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...Paragraph (7) defines interest for purposes of the Convention as income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits. In particular, the term "interest" includes income from government securities... | |
 | 1981 - 34 pages
...government securities, bonds or debentures, and debt claims of every kind, whether or not secured by a mortgage and whether or not carrying a right to participate in profits. It also includes income which is assimilated to interest by the tax law of the country in which the... | |
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interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income... 
