How does a US citizen who is also an NRI invoke India-US Tax Treaty for exemption of Capital Gains as it relates to US tax liability. The gain in question arose from the sale of a piece of land in India purchased 18 years ago, but utilized and fully exempted from Indian Tax liability, partly by purchasing an apartment per Indian Tax Code 54F, and the rest by investing in REC bonds per Indian Tax Code 54EC? The relevant India-US Tax Treaty articles are: 1) Art 1 para 2 & para 4. 2) Art 25. There may be other articles that apply but not known to me.

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