26 C.F.R. § 521.107 Income from operation of ships or aircraft.
Title 26 - Internal Revenue
The income derived from the operation of ships or aircraft registered in Denmark by a nonresident alien who is a resident of Denmark, or by a Danish corporation, and carrying on an enterprise in Denmark, is, for taxable years beginning on or after January 1, 1948, exempt from United States income tax under the provisions of Article V of the convention.
Title 26: Internal Revenue
PART 521—DENMARK
Subpart—General Income Tax
Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
§ 521.107 Income from operation of ships or aircraft.
