Poland / United States · Poland–United States: 1974 convention source
English · original source edition
Poland / United States; IRS/Treasury official source publication; edition us-pl-1974-convention; article 25; English; unreviewed source text, current applicability unverified; /editions/us-pl-1974-convention/en/articles/article-25/
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IRS/Treasury official source publication
SHA-256 0d75439bafa763a453cbfa38bc4ef1da0f9b9d457983793abb538f811e716852
Digest scope: original PDF binary
Retained native extraction Article provenance
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 Do not label 2013 operative, 1974 superseded, or 2013 definitively never in force from these pointers alone.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.
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) – 1974Publisher source ↗ · Retained evidence bodyRetrieved 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-2026Publisher source ↗ · Retained evidence bodyRetrieved 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 bodyRetrieved 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 bodyRetrieved 2026-10-20T20:30:01.736Z · quote SHA-256 16495fa7b3925ef71ae5625b323fdf861d9139b0d1e5eadf620afe86085debba
Publisher-reported status only. Currentness and human legal approval remain unverified.
Languages recorded in source metadata: English, Polski. This is not a promise of available text or a translation.
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
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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.