Federal housing law
U.S. Income Tax Treaty — Technical Explanation - 1976
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 17 chapters · 39 sections
- Jurisdiction
- United States
Contents
- Article 1, TAXES COVERED
- Article 2, GENERAL DEFINITIONS
- to the possessions of the United States or the Commonwealth or Puerto
- Article 3, FISCAL RESIDENCE
- Article 6 (General Rules of Ti,xatlon), such a partnership may be taxed
- Article 4. SOURCE OF INCOME
- Article 5. PERMA?\'ENT ESTABLISHMENT
- Article 6. GENERAL RULES OF TcAX TION
- Article 7. INCOME FROM REAL PROPERTY
- Article 8. BUSINESS PROFITS
- Article 8, SHIPPING AND AIR TRANSPORT
- Article 9 permits a Contracting .State to impose a tax on fo;? profits
- Article 10. RELATED PERSO\S
- Article 11, DIVIDENDS
- Article 15 (Independent Personal Services). as the case may be. If
- Article 12. INTEREST
▸. .
Overview- Article 13, ROYALTIES
- will not have effect with respect to payments for the use or. or the right
- Article 14. CAPITAL GAINS
- Article 15. INDEPENDENT PERS°'AL SERVICES
- Article 5(Permanent Establishment)), Similarly, if the individual is
- Article 16, DEPENDENT PERSO'.'\AL SERVICES
- Article 17. ARTISTES AND ATHLETES
- activities of.an entertainer or athlete accrues to a person other than, or
- Article 18. PRIVATE PENSIONS AND ANNUITIES
- Article 19. SOCIAL SECURITY PAYMENTS
- Article 20, GOVERNMENTAL FUNCTIONS
- Article 21, TEACHERS
- Article 22, STUDENTS AND TRAINEES
- Article 23. RELIEF FROM DOUBLE TAXATION
- Article 24. NONDlSCRIMlNA TION
- Article 25, MUTUAL AGREEMENT PROCEDURE
- Article 26. EXCHANGE OF INFORM.A TION
- Article 27, ASSISTANCE IN COLLECTION
- Article 28, DIPLOMATIC AND CONSULAR OFFICERS
- Article 29. ENTRY r:. TO FORCE
- Article 30. TERMINATION
- Article 30 provides that the Convention wil continue in force inde