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Unless stated otherwise, all section references are to the
Internal Revenue Code as in effect during 1998.
This issue turns on whether the application of section
59(a)(2) to petitioners is precluded by article XXIV of the
Convention With Respect to Taxes on Income and on Capital
(hereinafter U.S.-Canada treaty), Sept. 26, 1980, U.S.-
Can., T.I.A.S. No. 11087, as amended by four protocols (viz
Protocol Amending the Convention Between the United States
of America and Canada With Respect to Taxes on Income and
on Capital, Sept. 26, 1980, S. Treaty Doc. 98-7 (1983)
(hereinafter First Protocol); Protocol Amending the
Convention Between the United States of America and Canada
With Respect to Taxes on Income and on Capital, Sept. 26,
1980, as amended by the Protocol on June 14, 1983, S.
Treaty Doc. 98-22 (1984) (hereinafter Second Protocol);
Revised United States-Canada Protocol to Amend the 1980
Treaty on Income and on Capital, Sept. 26, 1980, as amended
by the Protocols, June 14, 1983, and March 28, 1984, S.
Treaty Doc. 104-4 (1995) (hereinafter Third Protocol); and
Protocol Amending the Convention Between the United States
of America and Canada With Respect to Taxes on Income and
on Capital, Sept. 26, 1980, as amended by Protocols,
June 14, 1983, March 28, 1984, and March 17, 1995, S.
Treaty Doc. 105-29 (1997) (hereinafter Fourth Protocol)).
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