GroundRules
26 CFR 521.113: Students and apprentices; remittances.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS
- PART 521—DENMARK
- Subpart—General Income Tax
Under Article XIII of the convention, citizens of Denmark who are temporarily present in the United States as students or apprentices exclusively for the purposes of study or for acquiring business experience, are exempt for taxable years beginning on or after January 1, 1948, from Federal income tax upon amounts representing remittances from sources outside the United States for the purposes of their maintenance or studies.
Collected 2026-08-27T02:25:11Z. Source file · JSON