Treasury Regulations · 26 CFR
§ 509.116. Students or apprentices.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 509.116
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Length
- 119 words · about 1 min to read
¶(a) General. Under Article XIII of the convention, a student or apprentice, a nonresident alien who is a resident of Switzerland, who temporarily visits the United States exclusively for the purposes of study or for acquiring business or technical experience shall not include in gross income, and shall be exempt from United States tax with respect to, amounts derived by him in taxable years beginning on or after January 1, 1951, and received during such years from without the United States as remittances for the purposes of his maintenance or studies.
¶(b) Residence. The exemption shall not apply to remittances received by an alien who is a resident of the United States or who is not a resident of Switzerland.
Where it sits in 26 CFR
- Subchapter G Regulations under tax conventions
- Part 509 Switzerland
- Subpart ECFRd60dfb9daabf2ae Subpart—General Income Tax
Nearby sections
- § 509.112 Compensation for labor or personal services.
- § 509.113 Government wages, salaries, and pensions.
- § 509.114 Private pensions and life annuities.
- § 509.115 Visiting professors or teachers.
- § 509.116 Students or apprentices.
- § 509.117 Dividends and interest paid by a foreign corporation.
- § 509.118 Credit against United States tax for Swiss tax.
- § 509.120 Double taxation claims.
- § 509.121 Beneficiaries of an estate or trust.