[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: 26CFR521.113]

[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. 521.113  Students and apprentices; remittances.

    Under Article XIII of the convention, citizens of Denmark who are 
temporarily present in the United States as students or apprentices 
exclusively for the purposes of study or for acquiring business 
experience, are exempt for taxable years beginning on or after January 
1, 1948, from Federal income tax upon amounts representing remittances 
from sources outside the United States for the purposes of their 
maintenance or studies.