N-2015-35: IRC Section 5000C - Qualified Income Tax Treaty Countries

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April 21, 2015

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Issue Number: N-2015-35

Inside This Issue

Notice 2015-35 provides a list of qualified income tax treaties that exempt all nationals of that country from the tax imposed under section 5000C.

Notice 2015-35 will be published in Internal Revenue Bulletin 2015-18 on May 4, 2015.

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