 | United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...the 6th day of April, in the year next following that in which such notice is given. ARTICLE VII (1) Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within .the United States by a resident of the United Kingdom who is subject to... | |
 | United States. Congress. Senate. Committee on Foreign Relations - Double taxation - 1945 - 138 pages
...the 6th day of April,, in the year next following that in which such notice is given. ARTICLE VII (1) Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within the United States by a resident of the United' Kingdom who is subject to... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...the 6th day of April, in the year next following that in which such notice is given. Article VU (1) Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within the United States by a resident of the United Kingdom who is subject to... | |
 | Administrative law - 1980 - 476 pages
...directly or Indirectly, more than 50 percent of the entire voting power In the paying corporation. (2) Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within the United Kingdom by a resident of the United States who is subject to... | |
 | Administrative law - 1999 - 220 pages
...source. (2) Interest (other than interest falling within the scope of paragraph (b) of this section) on bonds, securities, notes, debentures, or on any other form of indebtedness, including interest on obligations of the United States, obligations of instrumentalities of the United... | |
 | Great Britain - Delegated legislation - 1953 - 1550 pages
...entire voting power of the former company. (2) In this Article : (a) The term " interest " includes interest on bonds, securities, notes, debentures or on any other form of indebtedness. (b) The term " royalty " means any royalty or other amount paid as consideration for the use of, or... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...imposed upon interest (other than interest falling within the scope of paragraph (a) of this section) on bonds, securities, notes, debentures? or on any other form of indebtedness, including interest on obligations of the United States, obligations of instrumentalities of the United... | |
 | United States. Congress. Senate. Committee on Foreign Relations - Double taxation - 1958 - 66 pages
...gains realized in the TJnited States by a resident or corporation of the United Kingdom not engaged in trade or business in the United States through a permanent...States sources, going to any of the territories except the Federation of Rhodesia and Nyasaland, will be subject to United States tax. Similarly, interest... | |
 | United States. Tax Court - Taxation - 1961 - 1220 pages
...15 percent : • * • AETICLB VII (1) The rate of tax Imposed by one of the contracting States on Interest on bonds. securities, notes, debentures or on any other form of Indebtedness (Including mortgage* or bonds secured by real property) derived from sources within such contracting... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1528 pages
...XIV and XVI of the United Kingdom convention be not accepted. No convention subsequently adopted lias contained any such provisions and under this notification...States sources, going to any of the territories except the Federation of Rhodesia and Nyasalaud, will be subject to United States tax. Similarly, interest... | |
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Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within .the United States by a resident of the United... 
