tax treaty and form8833 form88332004-03-13 04:26:45

Hi folks,

I have some questions about the form8833, which is
to use the China-US tax treaty (residents of China
doing research in U.S. do not pay income tax
for three years).

(1) Do you guys really use that form?

(2) How to handle line 2: "list the internal
revenue code provisions overruled by the
tax treaty return position".

Thanks a lot!