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Code · BILL · 119th Congress · H.R. 33 (Referred in Senate) — To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan w... · Sec. 209

Sec. 209. Authorization of subsequent tax agreements relative to Taiwan

82 words·~1 min read·/bill/119/hr/33/rfs/section-209

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Subsequent to the enactment of approval legislation and implementing legislation pursuant to section 207— the term “tax agreement” in section 203(a) shall be treated as including any tax agreement relative to Taiwan which supplements or supersedes the Agreement to which such approval legislation and implementing legislation relates, and the term “Agreement” shall be treated as including such tax agreement. The provisions of this title (including section 204) shall be applied separately with respect to each tax agreement referred to in subsection (a).
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