The Bulletin Index-Digest System & Highlights Summaries

Tax Conventions

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Rev. Proc. 98-21 from IR Bulletin No. 1998-08
Procedures concerning requests to the U.S. competent authority for assistance in resolving cases under Article XIII(8) of the U.S.-Canada Income Tax Convention are set forth.

T.C. Malta from IR Bulletin No. 1997-17
The bilateral agreements between the United States and Malta, providing for the reciprocal tax exemption of income from international operation of ships and/or aircraft, are set forth.

T.C. JORDAN from IR Bulletin No. 1996-50
The bilateral agreements between the United States and Jordan, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.

T.C. FIJI from IR Bulletin No. 1996-40
The bilateral agreements between the United States and the Republic of Fiji, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.

T.C. RUSSIA from IR Bulletin No. 1996-36
The bilateral agreements between the United States and Russia, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.

T.C. LUXEMBURG from IR Bulletin No. 1996-27
The bilateral agreements between the U.S. and Luxembourg, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.

Notice 96-31 from IR Bulletin No. 1996-22
U.S.-Canada income tax treaty.

Rev. Proc. 96-14 from IR Bulletin No. 1996-03
Obtaining relief. This procedure prescribes additional conditions associated with obtaining relief otherwise available under Rev. Proc. 65-17, 1965-1 C.B. 833. Rev. Rul. 82-80 and Rev. Proc. 65-17 modified; Rev. Proc. 91-24 superseded.

Rev. Proc. 96-13 from IR Bulletin No. 1996-03
Updated competent authority procedure. This procedure sets forth the procedures concerning requests by taxpayers for assistance of the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. Rev. Procs. 91-23 and 91-26 superseded; Rev. Proc. 91-22 amplified; Rev. Rul. 72-437 modified; Rev. Rul 92-75 clarified

Notice 95-31 from IR Bulletin No. 1995-22
Guidance is provided as to the federal income tax treatment of monetary or property awards paid by the German government for property confiscated by the National Socialist Regime prior to or during World War II.

T.C. Hong Kong from IR Bulletin No. 1995-21
The bilateral agreement between the U.S. and Hong Kong, providing for the reciprocal tax exemption of income from international operation of ships, is set forth.

Notice 94-85 from IR Bulletin No. 1994-35
This notice explains the new certification procedure established under the new U.S.-Netherlands Treaty to assist taxpayers in determining whether they are entitled to the benefits of the treaty. A copy of Form IB 93 USA is also printed.

T.C. Mexico from IR Bulletin No. 1994-34
The income tax convention between the United States and Mexico is published.

Notice 94-1 from IR Bulletin No. 1994-02
Guidance is provided on several procedural issues relating to the new Netherlands Convention entering into force January 1, 1994.

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