Table 6-1 lists those countries with which the United States has income tax treaties. This table is updated through December 31, 2001.

You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. You can obtain the text of most of the treaties at www.irs.gov. You can also obtain the text of most of the treaties at the following address:

Department of Treasury
Office of Public Liaison
1500 Pennsylvania Ave. NW -- Rm. 4418
Washington, DC 20220.

If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from:

Internal Revenue Service
International Section
P.O. Box 920
Bensalem, PA 19020-8518.

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