Skip to content
ChatProjectCodes

Announcement 2020-40, page 999.

Internal Revenue Bulletin 2020-45 · 2026-10-03 edition · updated 2026-10-04 · United States

The United States provided written notification, dated August 18, 2020, to the Government of the Hong Kong Special Administrative Region of its termination of a reciprocal agreement to exempt from income tax certain income from the international operation of ships. The termination of the agreement takes effect on January 1, 2021, and will have effect for taxable years beginning on or after January 1, 2021.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2020-45
Internal Revenue Bulletin 2020-45

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.