26 C.F.R. § 521.113 Students and apprentices; remittances.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 521—DENMARK
Subpart—General Income Tax
Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
§ 521.113 Students and apprentices; remittances.
