TAX CONVENTIONS

Internal Revenue Bulletin 2013-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2013–16, page 738. The competent authorities of the United States and Norway signed an agreement regarding the United States - Norway income tax treaty. The agreement clarifies, for purposes of paragraph 3 of Article 4A (Offshore Activities), when a resident of one state that operates tugboats and similar vessels in the other state in connection with offshore activities will be exempt from tax in that other state.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2013-14

Internal Revenue Bulletin 2013-14

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.