[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR503.9]

[Page 24]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 503--GERMANY--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 503.9  Land Berlin.

    The convention shall also apply to Land Berlin effective for taxable 
years beginning on or after January 1, 1954, but only if the 
notification has been furnished to the United States Government in 
accordance with Article XX (2) of the convention. After application of 
the convention to Land Berlin in accordance with Article XX, references 
in the convention and in this part to the Federal Republic of Germany 
shall also be considered references to Land Berlin.

                        PARTS 504-507  [RESERVED]