[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: 26CFR503.8]

[Page 23-24]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 503--GERMANY--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 503.8  Beneficiaries of a domestic estate or trust.

    A nonresident alien who is a resident of the Federal Republic of 
Germany and who is a beneficiary of a domestic estate or trust shall be 
entitled to the exemption from United States tax granted by Articles 
VII, VIII, and XIV 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

[[Page 24]]

the income of such estate or trust which is (or would, but for such 
exemption, be) includable 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. 503.3(b) and 
503.4(b).