Title 26

PART 521 SUBPART

Subpart - General Income Tax Source:T.D. 5777, 15 FR 1595, Mar. 22, 1950, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

26:21.0.1.1.7.1.4SUBJGRP 4
Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
26:21.0.1.1.7.1.4.1SECTION 521.101
   521.101 Introductory.
26:21.0.1.1.7.1.4.2SECTION 521.102
   521.102 Applicable provisions of the Internal Revenue Code.
26:21.0.1.1.7.1.4.3SECTION 521.103
   521.103 Scope of the convention.
26:21.0.1.1.7.1.4.4SECTION 521.104
   521.104 Definitions.
26:21.0.1.1.7.1.4.5SECTION 521.105
   521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
26:21.0.1.1.7.1.4.6SECTION 521.106
   521.106 Control of a domestic enterprise by a Danish enterprise.
26:21.0.1.1.7.1.4.7SECTION 521.107
   521.107 Income from operation of ships or aircraft.
26:21.0.1.1.7.1.4.8SECTION 521.108
   521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
26:21.0.1.1.7.1.4.9SECTION 521.109
   521.109 Real property income, natural resource royalties.
26:21.0.1.1.7.1.4.10SECTION 521.110
   521.110 Government wages, salaries, pensions and similar remuneration.
26:21.0.1.1.7.1.4.11SECTION 521.111
   521.111 Pensions and life annuities.
26:21.0.1.1.7.1.4.12SECTION 521.112
   521.112 Compensation for labor or personal services.
26:21.0.1.1.7.1.4.13SECTION 521.113
   521.113 Students and apprentices; remittances.
26:21.0.1.1.7.1.4.14SECTION 521.114
   521.114 Visiting professors or teachers.
26:21.0.1.1.7.1.4.15SECTION 521.115
   521.115 Credit against United States tax liability for Danish tax.
26:21.0.1.1.7.1.4.16SECTION 521.116
   521.116 Reciprocal administrative assistance.
26:21.0.1.1.7.1.4.17SECTION 521.117
   521.117 Claims in cases of double taxation.