[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: 26CFR514.113]

[Page 98]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 514--FRANCE--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 514.113  Remittances to students.

    Under Article 12 of the convention, nonresident alien individuals 
who are residents of France and who are temporarily residing in the 
United States for the purposes of studying or for acquiring business 
experience, are exempt from Federal income tax upon amounts representing 
remittances from France for the purposes of their maintenance and 
studies.