2025-10-03
On September 15, 2025, I had blogged how the IRS was still missing the Treasury Department Technical Explanations for several treaties. On September 19, 2025, the IRS added Technical Explanations of treaties for the following four countries:
In addition, on Wednesday of this week the IRS added the Technical Explanation for the 1973 Romania Treaty. If I am not mistaken, the IRS website is now only missing the following Technical Explanations:
[And, of course, now I am getting greedy. Now I am wishing that the IRS had the estate and gift tax treaties on its website. This IRS web page says that U.S. estate and gift tax treaties can be found at IBFD's Tax Research Platform, but I haven't been able to find these treaties with only a free account on IBFD.]