PART I TREATIES 1
Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States
5
Philippines
16 X - - - - X5
8 X X
Poland X8 X X5 X5 X5 X
Portugal22 X X X X5 - X
Poland X
5 X
5 X
Portugal22 X X X X5 - X
Romania X X X5 X5 X5 X
22 X X X X
Romania X X X5 X5 X5 X
Russian22
Federation X X X X15 X X
Slovak Republic22 X X X X5 X X
22
5 X
5 X
Federation X X X X
Slovak Republic22 X X X X5 X X
Spain22 X X X X5 X X
22 X X X X
Spain22 X X X X5 X X
Sweden22 X X X X5 X X
22 X X X X
Sweden22 X X X X5 X X
Switzerland X X3 - - -
22 X X X X
Switzerland X X3 - - - Trinidad & Tobago X8 X X5 X5 - X
Trinidad & Tobago X8 X X5 X5 - X
Tunisia22 X X X15 X15 X5 X
8 X X
15 X
Tunisia22 X X X15 X15 X5 X
USSR25 X X3 - - - X5
22 X X X
5
5
25 X X
3 - - - X5
5 X
15 X
5 X X5
U.K. X
8 X X X
Cumulative Bulletin Citation TYPES OF SHIPPING AND AIRCRAFT INCOME EXEMPTED 2
Full Rental Countries Operat- (Time or Bare- Incidental Incidental and ing voyage Boat Container Capital Territories Income charter) Rental Rental Gains
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