 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. Bureau of Foreign Commerce. Far Eastern Division, Celia I. Herman - 1961 - 286 páginas
...compensation for injuries received. (m) The term "annuities" means a fixed sum payable periodically at stated times during life, or during a specified number of...return for adequate and full consideration in money or money's worth. (n) The term "competent authority" means in the case of the United States, the Secretary... | |
 | 1961 - 398 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...received. (4) The term "life annuities" as used in tills Article means a stated sum payable periodically at stated times during life, or during a specified... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 páginas
...other contracting State shall be exempt from taxation In the former State. (3) The term "pensions", as used In this Article, means periodic payments made...The term "life annuities", as used In this Article, •cans a stated sum payable periodically at stated times during life, or during a specified number... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 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...term "life annuities" as used in this Article means » stated sum payable periodically at stated times during life, or during a specified number of years,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 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 received. (4) The term "life annuities", as used iu this Article, means a stated sum payable periodically at stated tunes during life, or during a specified... | |
 | United States. Congress. Senate. Foreign Relations - 1967 - 128 páginas
...individuals who are residents of the other State. A life annuity is a stated sum paid periodically at stated times during life, or during a specified number of...payments in return for adequate and full consideration. A pension is a periodic payment made after retirement or death for. or by way of compensation for injuries... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1967 - 1444 páginas
...individuals who are residents of the other State. A life annuity is a stated sum paid periodically at stated times during life, or during a specified number of...obligation to make the payments In return for adequate nnd full consideration. A pension is a neriodie payment made after retirement or death for. or by way... | |
 | 1968 - 750 páginas
...compensation for injuries received, and the term "annuities" means a fixed sum payable periodically at stated times during life, or during a specified number of...obligation to make the payments in return for adequate and t uD consideration in money or money's worth. § 515.7 Beneficiaries of an estate or trust. (a) Entitled... | |
 | United States - 1968 - 1350 páginas
..."life annuities" as used herein means a stated sum payable periodically at stated times during lif e, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum paid for such obligation. ARTICLE XI ( 1 ) Compensation for labor or... | |
 | United States. Internal Revenue Service - 1979 - 644 páginas
...employment. (4) The term "annuities", as used in this Article, means a stated sum paid periodically at stated times during life, or during a specified number of...payments in return for adequate and full consideration (other than services rendered) . (5) The term "alimony", as used in this Article, means periodic payments... | |
| |
