CFR›Title 26›Chapter I›Part 521 ContainsSubpart ECFR7130a127303142fCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 521—DENMARK Subparts ECFR7130a127303142f Subpart—General Income Tax Subject group Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations Authority26 U.S.C. 62, 143, 144, 211, and 231. Previous 514 Part 514—France Next 601 Part 601—Statement of Procedural Rules