[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: 26CFR502.9]

[Page 13]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 502--GREECE--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 502.9  Beneficiaries of a domestic estate or trust.

    A nonresident alien who is a resident of Greece and who is a 
beneficiary of a domestic estate or trust shall be entitled to the 
exemption from United States tax granted by Articles VI, VII, and IX of 
the convention with respect to dividends, interest, and copyright 
royalties and the like, to the extent such item or items are included in 
that portion of the income of such estate or trust which is (or would, 
but for such exemption, be) includible in the gross income of the 
beneficiary, provided that he otherwise satisfies the requirements of 
these respective articles. In order to be entitled in such instance to 
the exemption from withholding of United States Tax such beneficiary 
must otherwise satisfy such requirements and shall, where applicable, 
execute and submit to the fiduciary of such estate or trust in the 
United States the appropriate letter of notification prescribed in 
Secs. 502.3(c) and 502.5(b).