Tax Treaties

If a taxpayer has ties to both the United States and another country, or is a resident of a foreign country, you should determine whether any tax treaties apply. Tax treaties between countries, also referred to as tax conventions, seek to eliminate or reduce double taxation. If the taxpayer determines that a treaty applies, he or she should also check to see if there are any Treasury Regulations that interpret the treaty. See here for information on Treasury Regulations. In general, regulations under tax treaties are located in Subchapter G of Title 26 of the Code of Federal Regulations.

Citing Tax Treaties with Bluebook

See Bluebook Rules 21.1 and 21.4. Example: Tax Convention, Nov. 6, 2005, U.S.-Japan, S. Treaty Doc. No.108-14 (2005).