[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: 26CFR520.117]

[Page 133]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 520--SWEDEN--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 520.117  Information to be furnished in the ordinary course.

    (a) In accordance with the provisions of Article XVI (1) (a) and (b) 
of the convention, the Secretary shall forward to the Finance Minister 
of Sweden, Stockholm, Sweden, as soon as practicable after the close of 
the calendar year 1940 and of each calendar year thereafter during which 
the convention is in effect the following information relating to such 
preceding calendar year:
    (1) The name and address of each person whose address as disclosed 
on Forms 1012 and 1042 is in Sweden deriving from sources within the 
United States dividends, interest, royalties, pensions, annuities, or 
other fixed or determinable annual or periodical income, showing the 
amount of such income with respect to such person.
    (2) The name and address of each person whose address as disclosed 
by Forms 1000, 1087 and 1099 is in Sweden showing the amount of income 
set forth on such form with respect to each person.
    (b) In accordance with the provisions of Article XVI(1)(c) of the 
convention, there shall likewise be forwarded any particulars which the 
Commissioner may obtain incident to the determination of estate tax 
liability of any decedent from inventories of assets of estates of 
decedents concerning debts contracted with individuals resident in 
Sweden or with Swedish corporations or other entities.