 | 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... | |
 | 2001 - 228 pages
...subdivisions, for services rendered to that Government in the discharge of governmental functions; and (il) A pension or annuity paid by or on behalf of...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... | |
 | 1990 - 214 pages
...subdivisions, for services rendered to that Government in the discharge of governmental functions; and (ii) A pension or annuity paid by or on behalf of the Government...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... | |
 | 1990 - 216 pages
...services rendered in the discharge of functions of that Government or of local authority, as the case ma;/ be; and (iii) A pension or annuity payable from a...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... | |
 | 1999 - 240 pages
...the discharge of functions of that Government or of local authority, as the case may be; and (ill) 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 tax — (1) Notification by letter. To avoid withholding... | |
 | 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... | |
 | 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.... | |
 | United States. Internal Revenue Service - 1967 - 1388 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 XIV (1) A resident of the United Kingdom shall be exempt... | |
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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... 
