Isabelle Bichindaritz - Page 3

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          separately, and deducted $1,916 for a payment to an individual              
          retirement account (IRA).                                                   
                                       OPINION                                        
          A.   Whether Petitioner May Deduct $1,916 That She Paid to Her              
               French Pension Plan in 2001                                            
               1.   Petitioner’s Contentions and Background                           
               Petitioner contends that $1,916 that she paid to a French              
          pension plan in 2001 is deductible under section 219(a) and                 
          article 18(2)(a)2 of the Convention for the Avoidance of Double             

               2  Art. 18(2)(a) and (b) of the Convention for the Avoidance           
          of Double Taxation and the Prevention of Fiscal Evasion with                
          Respect to Taxes on Income and Capital, Aug. 31, 1994, U.S.-                
          France, 2 Tax Treaties (CCH) par. 3001.19, as modified by                   
          applicable subsequent agreements, as in effect in 2001 provides             
          in pertinent part:                                                          
               2. (a)  In determining the taxable income of an                        
               individual who renders personal services and who is a                  
               resident of a Contracting State but not a national of                  
               that State, contributions paid by, or on behalf of,                    
               such individual to a pension or other retirement                       
               arrangement that is established and maintained and                     
               recognized for tax purposes in the other Contracting                   
               State shall be treated in the same way for tax purposes                
               in the first-mentioned State as a contribution paid to                 
               a pension or other retirement arrangement that is                      
               established and maintained and recognized for tax                      
               purposes in that first-mentioned State, provided that                  
               the competent authority of the first-mentioned State                   
               agrees that the pension or other retirement arrangement                
               generally corresponds to a pension or other retirement                 
               arrangement recognized for tax purposes by that State.                 

                    (b)  For the purposes of subparagraph (a):                        
               *        *        *        *        *        *        *                
               (ii) where the competent authority of the United States                
                                                             (continued...)           





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