[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: 26CFR520.118]

[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. 520.118  Information in specific cases.

    Under the provisions of Article XVIII of the convention and upon 
request of the Finance Minister of Sweden, made through diplomatic 
channels and subject to the provisions of Article XIX of the convention, 
the Secretary will furnish to the Finance Minister of Sweden particulars 
in case of any specific taxpayer who is a citizen of Sweden or a Swedish 
corporation or other entity, relating to the application of Swedish 
national income and property tax and the Swedish communal income tax. In 
the case of other specific taxpayers, the Secretary will give 
consideration to requests of the Finance Minister of Sweden with a view 
to furnishing similar information concerning such taxpayer.