 | 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...the payments in consideration of money paid. ARTICLE XIII (1) Subject to section 131 of the United States Internal Revenue Code as in effect on the first... | |
 | 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...the payments in consideration of money paid. ARTICLE XIII (1) Subject to section 131 of the United States Internal Revenue Code as in effect on the first... | |
 | 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...the payments in consideration of money paid. Article XIII (1) Subject to section 131 of the United States Internal Revenue Code as in effect on the first... | |
 | 1968 - 416 pages
...Government pension) and an annuity, derived from sources within one of the Contracting States by a resident of the other Contracting State, shall be...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
...Government pension) and an annuity, derived irom sources within one of the Contracting States by a resident of the other Contracting State, shall be...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.... | |
 | 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...the payments in consideration of money paid. ARTICLE XV (1) Dividends and interest paid, on or after the first day of January in the calendar year in which... | |
 | 1980 - 476 pages
...by way of compensation for injuries received, in connection with past employment, and the term "life annuity" means a stated sum payable periodically at...make the payments in consideration of money paid. (b) Exemption from withholding of tar— (1) Use of letter of notification. To avoid withholding of... | |
 | 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...payments in consideration of money paid. ******* ARTICLE XIV (1) A resident of the United Kingdom shall be exempt from United States tax on gains from the sale... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...Government pension) and an annuity, derived from sources within one of the contracting States by a resident of the other contracting State, shall be...stated times, during life or during a specified or aseertalnable period of time, under an gallon to make the payments in consideration of money paid.... | |
 | United States. Bureau of Foreign and Domestic Commerce - 1956 - 138 pages
...Government pension) and an annuity, derived from sources within one of the Contracting States by a resident of the other Contracting State, shall be...the payments in consideration of money paid. Article XIII Where a professor or teacher, who is a resident of one of the Contracting States, is temporarily... | |
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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. 
