[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: 26CFR521.114]

[Page 152]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 521--DENMARK--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 521.114  Visiting professors or teachers.

    Under Article XIV of the convention, an alien who is a resident of 
Denmark but who is temporarily present within the United States for the 
purpose of teaching, lecturing, or instructing at any university, 
college, school, or other educational institution, situated within the 
United States, is, for a period not exceeding two years from the date of 
his arrival in the United States, exempt for taxable years beginning on 
or after January 1, 1948, from Federal income tax on remuneration 
received for such services. It shall be deemed that such alien coming to 
the United States for the purposes indicated has, for a period of not 
more than two years immediately succeeding the date of his arrival 
within the United States for such purposes, the tax status of a 
nonresident alien in the absence of proof of his intention to remain 
indefinitely in the United States.