[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR517.9]

[Page 120]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 517--PAKISTAN--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 517.9  Application of the convention to fiscal years.

    Since the convention is effective for taxable years beginning on or 
after January 1, 1959, the fact that the exemption from, or reduction in 
the rate of, withholding of United States tax at source authorized by 
Secs. 517.1 to 517.9 is made effective beginning January 1, 1959, is not 
a determination in itself that the item of income concerned is entitled 
to the benefit of the exemption from, or reduced rate of, United States 
tax granted by the convention.

                       PARTS 518--519  [RESERVED]