 | United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...who is a resident of the United States shall be exempt from United Kingdom tax. (3) The term "life annuity" means a stated sum payable periodically at...of time, under an obligation to make the payments in consideration of money paid. ARTICLE XIII (1) Subject to section 131 of the United States Internal... | |
 | United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...who is a resident of the United Stales shall be exempt from United Kingdom tax. (3) The term "life annuity" means a stated sum payable periodically at...of time, under an obligation to make the payments in consideration of money paid. ARTICLE XIII (1) Subject to section 131 of the United States Internal... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...who is a resident of the United States shall be exempt from United Kingdom tax. (3) The term "life annuity" means a stated sum payable periodically at...of time, under an obligation to make the payments in consideration of money paid. Article XIII (1) Subject to section 131 of the United States Internal... | |
 | 1990 - 214 pages
...the discharge of functions of that Government or of local authority, as the case may be; and (iii) A pension or annuity payable from a fund, under an...return for adequate and full consideration in money or money's worth. (c) Exemption from withholding of tox-(l) Notification by letter. To avoid withholding... | |
 | 1998 - 212 pages
...law of the United States in determining taxable income of the employer. 26 CFR Ch. i (4-1-98 Edition) (b) Definition of annuity. As used in this section,...return for adequate and full consideration in money or money's worth. (c) Exemption from withholding of tax — (1) Notification by letter. To avoid withholding... | |
 | 2001 - 228 pages
...exempted from tax by the former State. (2) The term "annuity," for the purposes of this Article, means a stated sum payable periodically at stated times during...return for adequate and full consideration in money or money's worth. (3) This Article shall not apply to a pension or annuity payable from a superannuation... | |
 | 1980 - 476 pages
...States by a resident of the other Contracting State, shall be exempt from tax by the former State. (2) The term "annuity" means a stated sum payable periodically...of time, under an obligation to make the payments In consideration of money paid. ARTICLE XVI Each Contracting State shall, so far as It Is practicable... | |
 | 1999 - 220 pages
...individual who is a resident of the United States shall be exempt from Irish tax. (3) The term "life annuity" means a stated sum payable periodically at...of time, under an obligation to make the payments in consideration of money paid. ARTICLE XV (1) Dividends and interest paid, on or after the first day... | |
 | 1968 - 416 pages
...States by a resident of the other Contracting State, shall be exempt from tax by the former State. (2) The term "annuity" means a stated sum payable periodically...stated times, during life or during a specified or ascertalnable period of time, under an obligation to make the payments In consideration of money paid.... | |
 | 1974 - 436 pages
...States by a resident of the other Contracting State, shall be exempt from tax by the former State. (2) The term "annuity" means a stated sum payable periodically...stated times, during life or during a specified or ascertalnable period of time, under an obligation to make the payments in consideration of money paid.... | |
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annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article... 
