[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: 26CFR509.116]

[Page 46]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 509--SWITZERLAND--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 509.116  Students or apprentices.

    (a) General. Under Article XIII of the convention, a student or 
apprentice, a nonresident alien who is a resident of Switzerland, who 
temporarily visits the United States exclusively for the purposes of 
study or for acquiring business or technical experience shall not 
include in gross income, and shall be exempt from United States tax with 
respect to, amounts derived by him in taxable years beginning on or 
after January 1, 1951, and received during such years from without the 
United States as remittances for the purposes of his maintenance or 
studies.
    (b) Residence. The exemption shall not apply to remittances received 
by an alien who is a resident of the United States or who is not a 
resident of Switzerland.