[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: 26CFR520.114]

[Page 132]
 
                       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. 520.114  Remittances.

    Under Article XII nonresident alien individuals residents of Sweden 
who are temporarily residing in the United States exclusively for the 
purposes of study or acquiring business experience and receiving 
remittances from Sweden for the purposes of their maintenance and 
studies in the United States are exempt from Federal income tax upon 
such amounts if and to the extent that such amounts constitute gross 
income.