Ezel / IRS Rulings / 201025059

IRS identified the applicable treaty article for a described arrangement

Number
201025059
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Pensions
Topics
International
Code sections
§ 894
Ruling dated
May 25, 2010
Publicly released
June 25, 2010
Source
View Official PDF

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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The IRS advised that a list in a new treaty protocol applied only to rules concerning contributions and undistributed earnings. It did not apply to rules concerning distributions. Based on the arrangement described in the request, the IRS concluded that Article 18(1) did not apply and that Article 15 was the applicable treaty provision.

Ruling snapshot

  • Question: Which treaty article applies to the described arrangement?
  • Outcome: Advice given
  • Key authorities: IRC § 894; treaty Articles 15 and 18(1).

Full text (IRS public release)

ID: CCA_2010052511112519 Number: 201025059
Release Date: 6/25/2010
Office: ------------
UILC: 894.11-00

From: ---------------------
Sent: Tuesday, May 25, 2010 11:11:28 AM
To: ---------------------
Cc: --------------------------------------------
Subject: treaty question

The list that you mention is from the new protocol. It is intended to apply only for purposes of the rules
relating to contributions and undistributed earnings and not for purposes of the rules relating to
distributions. Nevertheless, I think the arrangement that you describe would not fall under Article 18(1).
The applicable article would be Article 15.

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