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requirements of section 162, we need not decide whether
petitioner satisfies the requirements of section 1.162-5, Income
Tax Regs. Accordingly, petitioner is not entitled to a deduction
for his educational expenses.
United States-Belgium Income Tax Convention Article 21 Exemption
Article 21 of the Convention for the Avoidance of Double
Taxation, Oct. 13, 1972, U.S.-Belg., 23 U.S.T. (Part 3) 2687,
2704, provides:
ARTICLE 21. STUDENTS AND TRAINEES
(1)(a) An individual who is a resident of one of the
Contracting States at the time he becomes temporarily
present in the other Contracting State and who is
temporarily present in that other Contracting State for the
primary purpose of:
(i) Studying at a university or other recognized
educational institution in that other Contracting State
* * * * * * *
shall be exempt from tax by that other Contracting State
with respect to amounts described in subparagraph (b) for a
period not exceeding 5 taxable years from the date of his
arrival in that other Contracting State.
(b) The amounts referred to in subparagraph (a) are:
* * * * * * *
(iii) Income from personal services performed in that
other Contracting State in an amount not in excess of 2,000
United States dollars * * *.
Respondent argues that petitioner is a resident of the
United States and thus may not claim the Article 21 exemption
because he was not “temporarily present” in the United States
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