CFR›Title 26›Chapter I›Part 521›26 CFR Part 521 Subpart ECFR7130a127303142f Citation26 CFR Part 521 Subpart ECFR7130a127303142fContainsSubject group Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish CorporationsCorpusDaily eCFRDisplayed edition2026-09-24Last updated2026-09-24 Subpart—General Income Tax Subject Groups Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations Authority26 U.S.C. 62, 143, 144, 211, and 231.SourceT.D. 5777, 15 FR 1595, Mar. 22, 1950, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.