[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR514.6]

[Page 69]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 514--FRANCE--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 514.6  Private pensions and life annuities.

    (a) Exemption from tax. Private pensions and life annuities as 
defined in paragraph (d) of this section, derived from sources within 
the United States on or after January 1, 1945, and paid to a nonresident 
alien who is a resident of France are exempt from United States tax 
under the provisions of Article 8 of the convention of July 25, 1939.
    (b) Exemption from withholding of United States tax--Form to use. To 
secure exemption from withholding of United States tax at the source in 
the case of private pensions and life annuities, the nonresident alien 
who is a resident of France shall file Form 1001A-F, in duplicate, with 
the withholding agent in the United States.
    (c) Manner of filing. The provisions of Sec. 514.4 relating to the 
execution, filing, effective period, and disposal of Form 1001A-F are 
equally applicable with respect to the income falling within the scope 
of this section.
    (d) Definition. As used in this section, the term ``pensions'' means 
periodic payments made in consideration for services rendered or by way 
of compensation for injuries received, and the term ``life annuities'' 
means a stated sum payable periodically at stated times during life, or 
during a specified number of years, under an obligation to make the 
payments in return for adequate and full consideration in money or 
money's worth. Neither term includes retired pay or pensions paid by the 
United States or by any State or Territory of the United States.