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ITG FAQ #11 Answer-Is there any relationship between the provisions of IRC section 7873 and current treaties?

Nothing in IRC section 7873 shall create any inference as to the existence or non-existence, or the scope, of any exemption from tax for income derived from fishing rights secured as of March 17, 1988, by any treaty, statute, or executive order.

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Page Last Reviewed or Updated: 09-Dec-2015