 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.  Code of Federal Regulations: 1949-1984 - Page 1181970Full view - About this book
 | 1998 - 212 pages
...sources within Ireland by an individual who is a resident of the United States shall be exempt from Irish tax. (3) The term "life annuity" means a stated sum...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... | |
 | 1999 - 240 pages
...sources within Ireland by an individual who is a resident of the United States shall be exempt from Irish tax. (3) The term "life annuity" means a stated sum...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... | |
 | 1954 - 1486 pages
...by an individual who 15 a resident of the United States shall be exempt from United Kingdom tax. (8) The term “life annuity” means a stated sum payable...the payments in consideration of money paid. ARTICLE xm (1) Subject to section 131 of the United States Internal Revenue Code as In effect on the first... | |
 | 1974 - 436 pages
...rendered, or by way of compensation for Injuries received, in connection with past employment, and the term "life annuity" means a stated sum payable...make the payments In consideration of money paid. (to) Exemption from withholding of tax — (1) Use of letter of notification. To avoid withholding... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...such services are performed for or on behalf of a person resident in .the United States. ARTICLE XII (1) Any pension (other than a pension to which Article...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. Bureau of Foreign and Domestic Commerce - 1956 - 138 pages
...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...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 present... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 pages
...sources within Ireland by an individual who is a resident of the United States shall be exempt from Irish tax. (3) The term "life annuity" means a stated sum...section 131 of the United States Internal Revenue Code t1] as in effect on the day on which this Convention shall have come into effect, Irish tax shall be... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 pages
...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...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 present... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 pages
...resident of the other Contracting State, shall be exempt from tax by the former 6* ate. (2) The term "annuity" means a stated sum payable periodically...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 present... | |
 | United States - 1968 - 1336 pages
...entertainers such as stage, motion picture or radio artists, musicians and athletes.17 ARTICLE XII ( 1 ) Any pension (other than a pension to which Article...the payments in consideration of money paid. ARTICLE XIII18 (1) Subject to section 131 of the United States Internal Revenue Code as in effect on the first... | |
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