26 U.S. Code § 894 - Income affected by treaty
The provisions of this title shall be applied to any taxpayer with due regard to any treaty obligation of the United States which applies to such taxpayer.
For purposes of applying any exemption from, or reduction of, any tax provided by any treaty to which the United States is a party with respect to income which is not effectively connected with the conduct of a trade or business within the United States, a nonresident alien individual or a foreign corporation shall be deemed not to have a permanent establishment in the United States at any time during the taxable year. This subsection shall not apply in respect of the tax computed under section 877(b).
The Secretary shall prescribe such regulations as may be necessary or appropriate to determine the extent to which a taxpayer to which paragraph (1) does not apply shall not be entitled to benefits under any income tax treaty of the United States with respect to any payment received by, or income attributable to any activities of, an entity organized in any jurisdiction (including the United States) that is treated as a partnership or is otherwise treated as fiscally transparent for purposes of this title (including a common investment trust under section 584, a grantor trust, or an entity that is disregarded for purposes of this title) and is treated as fiscally nontransparent for purposes of the tax laws of the jurisdiction of residence of the taxpayer.
1997—Subsec. (c). Pub. L. 105–34 added subsec. (c).
1988—Subsec. (a). Pub. L. 100–647 substituted “Treaty provisions” for “Income affected by treaty” in heading and amended text generally. Prior to amendment, text read as follows: “Income of any kind, to the extent required by any treaty obligation of the United States, shall not be included in gross income and shall be exempt from taxation under this subtitle.”
1966—Pub. L. 89–809 designated existing provisions as subsec. (a), added subsec. (b), and substituted “affected by treaty” for “exempt under treaty” in section catchline.
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
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- Pensions : 2014-03-21
- Teachers, Students, and Trainees : 2012-12-21
- Pensions : 2010-07-16
- Income Exempt by Treaty : 2010-07-16
- Russian Federation : 2010-07-16
- Independent Personal Services : 2010-07-16
- Partnerships; Beneficiaries of Estates or Trusts : 2010-07-16
- Income Exempt by Treaty : 2010-07-09
- Russian Federation : 2010-07-09
- Independent Personal Services : 2010-07-09
- Partnerships; Beneficiaries of Estates or Trusts : 2010-07-09
- Pensions : 2010-06-25
- Competent Authority Proceedings : 2008-11-28
- United Kingdom : 2007-03-23
- Dividends : 2007-03-23
- Hybrid Entities : 2006-11-10
- Dividends : 2006-06-30
- Income Affected by Treaty : 2006-05-19
- Income Affected by Treaty : 2005-06-24
- Dividends : 2005-06-03
- Income Affected by Treaty : 2004-12-10
- Income Affected by Treaty : 2004-12-10
- Income Affected by Treaty : 2002-03-01
- Income Affected by Treaty : 2001-11-09
- Common Trust Funds : 2001-11-09
- Foreign Tax Credit : 2001-02-02
- Dividends : 2001-02-02
- Partnerships and Estates : 2001-02-02
- Japan : 2000-08-04
- Withholding (See Also 1441.07 and 1442 Regarding Withholding Under Sections 1441, 1442, 1445, and 1446 for Withholding Under Sections 1445 and 1446) : 2000-08-04
- Interest : 2000-06-16
- Royalties : 1999-12-17
- Pensions : 1999-11-26
- Germany : 1999-11-26
- Income Affected by Treaty : 1999-08-13
- Teachers, Students, and Trainees : 1999-07-02
- Exchange of Information : 1999-04-23
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