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bulletin Internal Revenue›Bulletin No. 2000–52 December 26, 2000

TAX CONVENTIONS

Internal Revenue Bulletin 2000-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2000–59, page 593. “Liable to Tax” treaty residence standard. Guidance is provided on the “liable to tax” standard for residence under U.S. income tax treaties.

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▸Contents — Internal Revenue Bulletin 2000-52
Internal Revenue Bulletin 2000-52

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