Internal Revenue Bulletin:  2004-24 

June 14, 2004 

TAX CONVENTIONS


Table of Contents

Announcement 2004-54 Announcement 2004-54

This announcement provides the rates for various types of income under a new income tax treaty with Japan. For purposes of withholding, the treaty is generally effective July 1, 2004. The tables in this announcement can be used, depending on the effective dates, to replace the entries for Japan in Tables 1 and 2 in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For Withholding in 2004).


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