The Resource Abeid v Commissioner of Internal Revenue : no. 10441-02

Abeid v Commissioner of Internal Revenue : no. 10441-02

Label
Abeid v Commissioner of Internal Revenue : no. 10441-02
Title
Abeid v Commissioner of Internal Revenue : no. 10441-02
Subject
Language
  • eng
  • eng
Summary
Judgment by the US tax Court dated 29 June 2004. The case discusses a non-OECD-style provision in the US-Israel double taxation convention. The issue was whether the payments of lottery winnings in the form of 20 annual payments of $722,000 constituted an 'annuity' for the purposes of the convention
Citation source
In: International tax law reports. - London. - Vol. 7 (2004),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • annuity
Label
Abeid v Commissioner of Internal Revenue : no. 10441-02
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/G-I/ITLR/vol.7/2_202-210.zip
Publication
Note
20050531

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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