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Pensions and Annuities

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Full Text of the Document

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....nsions and other similar remuneration paid to a resident of one of the States in consideration of past employment as well as any annuity paid to such a resident, shall be taxable only in that State. ....

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Full Text of the Document

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.... payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money....

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