Notice 2011-64 is amplified and superseded.
SECTION 5. DRAFTING
Internal Revenue Bulletin 2024-2 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Sarah Stein of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Sarah Stein at (202) 317-4917 (not a tollfree number).
Bulletin No. 2024–2 361 January 8, 2024
APPENDIX U.S. INCOME TAX TREATIES SATISFYING THE REQUIREMENTS OF
SECTION 1(h)(11)(C)(i)(II)
Australia France Luxembourg Spain Austria Germany Malta Sri Lanka Bangladesh Greece Mexico Sweden Bulgaria Iceland Morocco Switzerland Barbados India Netherlands Thailand Belgium Indonesia New Zealand Trinidad and Tobago Canada Ireland Norway Tunisia Chile Israel Pakistan Turkey China Italy Philippines Ukraine Cyprus Jamaica Poland United Kingdom Czech Republic Japan Portugal Venezuela Denmark Kazakhstan Romania Egypt Korea Slovak Republic Estonia Latvia Slovenia Finland Lithuania South Africa
January 8, 2024 362 Bulletin No. 2024–2
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