tax-treaties.com

Poland / United States

Poland–United States: 1974 convention source

Original source edition

Read English
Unreviewed · applicability unverified1974 source · 2013 treaty signed

Source & edition

IRS/Treasury official source publication

Retained native extraction Article provenance

Edition-specific publisher status

IRS lists the 1974 income tax treaty and separate technical explanation; its review/update is 7 May 2026, not a treaty date. Treasury separately lists a convention signed on 13 February 2013 and explains that it posts documents upon signature before ratification and entry into force. These directory captures establish a separately signed 2013 convention, not whether it entered into force or replaced the 1974 convention. The 2013 entry/replacement status remains unverified here. Do not label 2013 operative, 1974 superseded, or 2013 definitively never in force from these pointers alone. Retain this 1974 reader and keep the 2013 instrument separate; no generic default warning is needed beyond the edition-relationship label.

existing retained signature metadata; not newly verified by directory captures
1974-10-08
Treasury-reported 2013-convention signature, not entry/effects
2013-02-13
IRS page review/update, not treaty signature/entry
2026-05-07
2013 entry/replacement not established by reused evidence
No universal date asserted
Retained status evidence and exact quotes

  • Internal Revenue Service (IRS) · IRS lists a 1974 treaty document; directory evidence, not by itself a conclusive bilateral force certificate

    - [Income tax treaty PDF](/pub/irs-trty/poland.pdf) – 1974
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T20:07:19.707Z · quote SHA-256 4952179af3d3a796627b2abbfefe86f47792f7a7596ab2cdc3165049ebf3e59f

  • Internal Revenue Service (IRS) · IRS page review/update label, not treaty signature, entry/effect, or audit legal approval

    Page Last Reviewed or Updated: 07-May-2026
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T20:07:19.707Z · quote SHA-256 c6ef3438ba85d766d80b9ada648d703cb752cb59af19e45008f34f553bd33d1e

  • United States Department of the Treasury · Treasury lists separately signed 2013 convention; no acquired treaty-body or force notice in this audit

    Poland13-Feb-13Convention[Convention between US And Poland… Taxes on Income, signed February 13, 2013](/system/files/131/Treaty-Poland-2-13-2013.pdf)
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T20:30:01.736Z · quote SHA-256 b9b06fd575e91abbc9ca4ddede233d9441f21c7d7df56c2c5aa367d47755d807

  • United States Department of the Treasury · Treasury explains document publication timing; posting is not ratification/entry proof

    Please note that treaty documents are posted on this site upon signature and prior to ratification and entry into force.
    Publisher source ↗ · Retained evidence body

    Retrieved 2026-10-20T20:30:01.736Z · quote SHA-256 16495fa7b3925ef71ae5625b323fdf861d9139b0d1e5eadf620afe86085debba

Publisher-reported status only. Currentness and human legal approval remain unverified.

Edition
us-pl-1974-convention
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1974-10-08
Currentness verified
False

Languages recorded in source metadata: English, Polski. This is not a promise of available text or a translation.

Edition notes and known limitations

Private review only. Original source edition, not current-law certification.

Full text: native/us-pl-1974-convention/layout.txt; physical page ledger: native/us-pl-1974-convention/quality.json

Known protocols and technical/status reference links retained separately in source-index.json. No silent merging.

v2 QA repair: closing/attached notes are separate searchable source supplements; verified physical folios are page markers, not legal paragraph blocks. Source bytes unchanged.

Source authority, text completeness and currentness still require human review.

IRS lists the 1974 income tax treaty and separate technical explanation; its review/update is 7 May 2026, not a treaty date. Treasury separately lists a convention signed on 13 February 2013 and explains that it posts documents upon signature before ratification and entry into force. These directory captures establish a separately signed 2013 convention, not whether it entered into force or replaced the 1974 convention. The 2013 entry/replacement status remains unverified here. Do not label 2013 operative, 1974 superseded, or 2013 definitively never in force from these pointers alone. Retain this 1974 reader and keep the 2013 instrument separate; no generic default warning is needed beyond the edition-relationship label.

Retained metadata & integrity record

Earlier reader routes

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.