Subject: Be Consistent

From: [email-masked] (Mi Mi)
Date: Mon, 14 Mar 94 12:06:17 CST

I believe, as a matter of fact, Sino-US Tax Treaty overrides Pub 519, whenever
it is applicable. Treaties are signied by Federal Governments, not by IRS. IRS
is a sub-division of the Federal Government, it should obey the provisions 
signed by theFederal Government. So, I believe that you guys who want to 
utilize the Treaty benefits should go to the Treaty first, to see if you
fit there. If yes, just cite the Treaty. If you can not cite the Sino-US 
Tax Treaty, then you should go to the pub 519, 1040NR for your tax status,
not the vise versu. Sino-US Tax Treaty provides benefits by overriding
certain Tax codes. If it can not override the Tax Code, what is the Treaty
for? It is simply the mathematical logic.

The above is my own opinions, arised by the all discussions on the lads-l.
Mi Mi Sr. refuses to take any responsibilities of this mail. Anyone wants
to use the arguments presented here are at their own riskes!

Mi Mi