Ezel / IRS Rulings / 1028038
Chief Counsel Advice 1028038 Released July 16, 2010 Advice

CCA 1028038: Chief Counsel identified the treaty article that most likely governed pension income

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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

Chief Counsel Advice considered which article of an unnamed income tax treaty applied to pension or similar remuneration. It stated that Article 3(2) would apply the U.S. definition of “pensions and other similar remuneration.” Although Article 18(1) was a possible argument, the advice concluded that, based on the information available, Article 15(1) was the better view. The advice did not identify the taxpayer or express a broader conclusion beyond the question presented.

Ruling snapshot

  • Question: Which treaty article governed the pension or similar remuneration described in the request?
  • Outcome: advice given
  • Key authorities: IRC § 894; treaty Articles 3(2), 15(1), and 18(1)

Full text (IRS public release)

ID: CCA_2010061408375619 Number: 201028038
Release Date: 7/16/2010
Office: ------------
UILC: 894.11-00

From: ---------------------
Sent: Monday, June 14, 2010 8:37:59 AM
To: --------------------------------------------------------------------
Cc: ---------------------------------------------------------------------------------------------------------------------------

Subject: Treaty question

Under Art 3(2), the U.S. definition of "pensions and other similar remuneration" would
apply. There's an argument that Art 18(1) might apply. However, based on the
information we have, I think the much better view is that Art 15(1) applies.

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