[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: 26CFR516.12]

[Page 111]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 516--AUSTRIA--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 516.12  Taxable years beginning in 1956 and ending in 1957.

    If, in the case of a taxable year beginning in 1956 and ending in 
1957, a taxpayer has no permanent establishment in the United States at 
any time during that part of the taxable year which follows December 31, 
1956, then he shall, for purposes of Secs. 516.1 to 516.12 be deemed not 
to have had a permanent establishment in the United States at any time 
during the taxable year.