 pensions ", as used in this Article, means periodic payments made in consideration for services rendered or by way of compensation for injuries received. (4) The term " life annuities " as used in this Article, means a stated sum payable periodically...  Reports of the Tax Court of the United States - Página 339por United States. Tax Court - 1963Visualização integral - Acerca deste livro
 | United States. Congress. Senate. Committee on Finance - 1942 - 946 páginas
...annuities" referred to in Article VI of this Convention means a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum or sums paid by the recipient or under a contributory retirement plan.... | |
 | 1939 - 720 páginas
...not apply where the beneficiaries are directly liable to taxation In the United States of America. during life, or during a specified number of years, under an obligation to make the payments In consideration of a gross sum paid for such obligation. 6. The Swedish so-called "fees tax" fbevi... | |
 | United States. Internal Revenue Service - 1941 - 664 páginas
...annuities" referred to in Article X of this Convention means a stated sum payable periodically at stated times during life, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum paid for such obligation. 6. The Swedish so-called "fees tax" (bevillningsavgift... | |
 | United States - 1940 - 1188 páginas
...annuities" referred to in Article VI of this Convention means a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum or sums paid by the recipient or under a contributory retirement plan.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...annuities" referred to in Article VI of this Convention means a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum or sums paid by the recipient or under a contributory retirement plan.... | |
 | 1954 - 1486 páginas
...(3) The term “pensions” as used in this Article means periodic payments made In consideration for services rendered or by way of compensation for Injuries...under an obligation to make the payments In return for adequat. and full consideration in mousy or money's worth. AZT¿IX¿ (1) A resident of the Netherlands... | |
 | 1990 - 214 páginas
...(3) The term "pensions", as used in this Article, means periodic payments made in consideration for services rendered or by way of compensation for injuries...of years, under an obligation to make the payments in 25 40-100 O— 8626 CFR Ch. I (4-1-90 Edition) return for adequate and full consideration in money... | |
 | 1999 - 240 páginas
...State. (3) The term "pensions" as used in this Article means periodic payments made in consideration for services rendered or by way of compensation for injuries...Article means a stated sum payable periodically at stated times during life, or during life, an obligation to make the payments in return for adequate... | |
 | 2001 - 228 páginas
...State. (3) The term "pensions" as used in this Article means periodic payments made in consideration for services rendered or by way of compensation for injuries...Article means a stated sum payable periodically at stated times during life, or during life, an obligation to make the payments in return for adequate... | |
 | 1974 - 436 páginas
...(3) The term "pensions", as used In this Article, means periodic payments made in consideration for services rendered or by way of compensation for Injuries...as used In this Article means a stated sum payable § 511.101 periodically at etated times during life, or during a specified number of years, under an... | |
| |
