Publication 901 |
2001 Tax Year |
Important Reminders
Disclosure of a treaty-based position that reduces your tax.
If you take the position that any U.S. tax is overruled or
otherwise reduced by a U.S. treaty (a treaty-based position), you
generally must disclose that position on your affected return.
U.S.-U.S.S.R. income tax treaty.
The U.S.-U.S.S.R. income tax treaty remains in effect for the
following members of the Commonwealth of Independent States: Armenia,
Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan,
Turkmenistan, and Uzbekistan. That treaty will remain in effect until
new treaties with these individual countries are negotiated and
ratified. Provisions of the U.S.-U.S.S.R. income tax treaty are
discussed in this publication under Commonwealth of Independent
States.
U.S.-China income tax treaty.
The U.S.- China income tax treaty does not apply to Hong
Kong.
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