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    <title>Non-Government pensions and annuities</title>
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    <description>Non-government pensions and annuities under the DTAA are taxable only in the recipient&#039;s state of residence. Pension means a periodic payment for past services or compensation for injuries received in the course of services. Annuity means a stated sum payable periodically during life or a specified period, payable in return for adequate and full consideration in money&#039;s worth.</description>
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      <title>Non-Government pensions and annuities</title>
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      <description>Non-government pensions and annuities under the DTAA are taxable only in the recipient&#039;s state of residence. Pension means a periodic payment for past services or compensation for injuries received in the course of services. Annuity means a stated sum payable periodically during life or a specified period, payable in return for adequate and full consideration in money&#039;s worth.</description>
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