Federal housing law
U.S. Income Tax Treaty — Israel Technical Explanation - 1975
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 70 sections
- Jurisdiction
- United States
Contents
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 15-A
- Article 15-A provides rules under which a resident of one Contracting State (and, in the
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- ARTICLE 23
- ARTICLE 24
- ARTICLE 25
- ARTICLE 26
- ARTICLE 27
- ARTICLE 28
- ARTICLE 29
- ARTICLE 30
- ARTICLE 31
- ARTICLE 32
- ARTICLE I
- Article I of the Protocol amends Article 1 (Taxes Covered) of the Convention. Paragraph
- ARTICLE II
- Article II of the Protocol amends Article 3 (Fiscal Residence) of the Convention.
- ARTICLE III
- Article III of the Protocol amends two of the source rules in Article 4 (Source of Income)
- ARTICLE XV
- Article IV of the Protocol amends paragraph (5) of Article 5 (Permanent Establishment)
- Article 5.
- ARTICLE V
- Article V of the Protocol amends Article 6 (General Rules of Taxation) of the Convention
- ARTICLE VI
- Article VI of the Protocol amends Article 7 (Income from Real Property) by replacing the
- ARTICLE VII
- Article VII of the Protocol amends Article 12 (Dividends) of the Convention. Paragraph 1
- ARTICLE VIII
- Article VIII of the Protocol amends Article 13 (Interest) of the Convention. Paragraph 1
- ARTICLE IX
- Article IX of the Protocol adds a new Article 14A (Branch Tax) to the Convention.
- ARTICLE X
- Article X of the Protocol makes two amendments to Article 15 (Capital Gains) of the
- ARTICLE XI
- Article XI of the Protocol amends Article 22 (Governmental Functions) of the
- ARTICLE XII
- Article XII of the Protocol replaces Article 25 (Investment or Holding Companies) of the
- ARTICLE XIII
- Article XIII of the Protocol amends Article 26 (Relief from Double Taxation) of the
- Article XVII of the Protocol, providing the rules for entry into force and effective dates
- ARTICLE XIV
- Article XIV of the protocol amends Article 27 (Nondiscrimination) of the Convention.
- ARTICLE XV
- Article XV of the Protocol amends Article 29 (Exchange of Information) of the
- ARTICLE XVI
- Article XVI of the Protocol amends Article 31 (Entry Into Force) of the Convention, by
- ARTICLE XVII
- Article XVII provides the rules for the entry into force of the second protocol. The