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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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