[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: 26CFR521.110]

[Page 151]
 
                       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. 521.110  Government wages, salaries, pensions and similar remuneration.

    Under Article X (1) of the convention any wage, salary, similar 
compensation or pension paid by the Government of Denmark or by any 
other public authority within Denmark to an individual in the United 
States is exempt from Federal income tax for taxable years beginning on 
and after January 1, 1948. By reason, however, of the application of 
Article XV (a) of the convention, such exemption does not apply to 
recipients of such income who are either citizens of the United States 
or alien residents therein. As to the taxation generally of compensation 
of alien employees of foreign governments, see section 116(h) of the 
Internal Revenue Code and Sec. 29.116-2 of Regulations 111 (26 CFR 1949 
ed. Supps. 29.116-2) [and Sec. 39.116-2 of Regulations 118 (26 CFR, Rev. 
1953, Parts 1-79, and Supps.)].