TREATIES Plenipotentiaries. and for that purpose have ap- pointed as their respective Pleni- potentiaries: THE PRESIDENT OF THE UNITED STATES OF AMERICA: MR. WILLIAM CHRISTIAN BUL- LITT, Ambassador Extraordi- nary and Plenipotentiary of the United States of America to France; THE PRESIDENT OF THE FRENCH REPUBLIC: M. GEORGES BONNET, Member of the Chamber of Deputies, Minister for Foreign Affairs, who, having communicated to one another their full powers found in good and due form, have agreed upon the following Articles: TITLE I Double Taxation ARTICLE 1. The taxes referred to in this Con- vention are: (a) In the case of the United States of America: The federal income taxes, including surtaxes and ex- cess-profits taxes; (b) In the case of France: (1) The real estate tax; (2) The industrial and com- mercial profits tax; (3) The annual tax on undis- tributed profits; (4) The agricultural profits tax; (5) The tax on salaries, allow- ances and emoluments, wages, pensions and an- nuities; Les imp6ts compris dans la pre- sente Convention sont les suivants: (a) Pour les Etats-Unis d'Ame rique: Les imp6ts f6ddraux sur le revenu, y compris les sur- taxes et les imp6ts sur les excedents des b6enfices; (b) Pour la France: (1) La contribution fonciere (propriete batie et pro- pri6t6 non batie); (2) L'imp6t sur les b6n6fices industriels et commer- ciaux; (3) La taxe annuelle sur les b6n6fices non distribues; (4) L'imp6t sur les b6enfices de 1'exploitation agri- cole; (5) L'imp6t sur les traite- ments, indemnites et Emoluments, salaires, pensions et rentes via- gores; design6 A cette fin comme Pleni- potentiaires: LE PRESIDENT DES ETATS- UNIS D'AMERIQUE: M. WILLIAM CHRISTIAN BUL- LITT, Ambassadeur Extraor- dinaire et Pldnipotentiaire des Etats-Unis d'Amerique en France; LE PRESIDENT DE LA REPU- BLIQUE FRANQAISE: M. GEORGES BONNET, Depute, Ministre des Affaires Etran- geres; qui, apres avoir verifi6 leurs pleins pouvoirs trouvds en bonne et due forme, sont convenus des disposi- tions suivants: TITRE PREMIER Doubles Impositions ARTICLE PREMIER 894 [59 STAT.
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