[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: 26CFR509.115]

[Page 46]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 509--SWITZERLAND--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 509.115  Visiting professors or teachers.

    (a) General. Pursuant to Article XII of the convention, a professor 
or teacher, a nonresident alien who is a resident of Switzerland, who 
temporarily visits the United States for the purpose of teaching for a 
period not exceeding two years at any university, college, school, or 
other educational institution situated within the United States shall, 
for a period not exceeding two years from the date of his initial 
arrival in the United States, be exempt from United States tax with 
respect to his remuneration earned in taxable years beginning on or 
after January 1, 1951, for such teaching during such period not in 
excess of two years.
    (b) More than two years. The exemption granted by Article XII is 
applicable to remuneration earned during such part of the individual's 
visit as does not exceed two years from the date of arrival even though 
the total period of his presence in the United States may extend beyond 
two years, provided that during such entire period he may be considered 
to be temporarily visiting the United States.
    (c) Residence. Such exemption shall not apply to the remuneration of 
an alien who is a resident of the United States or who is not a resident 
of Switzerland.
    (d) Nonresidence presumed. An individual who otherwise qualifies for 
the exemption from United States tax granted by Article XII shall, for a 
period of not more than two years immediately succeeding the date of his 
arrival within the United States for the purpose of such teaching, be 
deemed to have the tax status of a nonresident alien in the absence of 
proof of his intention to remain indefinitely in the United States. See 
section 871 of the Internal Revenue Code of 1954 and the regulations 
thereunder.