Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter G - Regulations Under Tax Conventions |
Part 514 - France |
Subpart - General Income Tax |
Regulations Effective Jan. 1, 1945 |
§ 514.117 - Reciprocal regulations.
Latest version.
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Article 26 of the convention provides that the United States and France may prescribe (a) regulations for the purpose of carrying the convention into effect within the respective countries and (b) reciprocal rules relating to the exchange of information.