[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: 26CFR520.108]

[Page 130]
 
                       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. 520.108  Mineral royalties.

    Royalties derived by a nonresident alien individual resident in 
Sweden or by a Swedish corporation or other entity from real property or 
in respect of the operation of mines, quarries, timber or other natural 
resources situated in the United States are not exempt from taxation 
under the convention. Such items of income are subject to taxation under 
the provisions of the Internal Revenue Code applicable generally to the 
taxation of nonresident aliens and foreign corporations.