2010-06-03
Today our sister website, Tax-Charts.com, offered a new flowchart for sale, covering limitation on benefits ("LOB") provisions of Article 22 of the 2006 U.S. Model Income Tax Treaty. U.S. income tax treaties generally include rules that limit the benefits of the treaties to prevent treaty shopping. These rules are typically called "limitation on benefits" or "LOB" provisions.
Tax-Charts.com now has a total of 12 flowcharts, including : Section 302: Distribution in Redemption of Stock (Free).
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