Treasury Regulations · 26 CFR
§ 521.102. Applicable provisions of the Internal Revenue Code.
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 § 521.102
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Sec. 22. Gross income.
(b) Exclusions from gross income. The following items shall not be included in gross income and shall be exempt from taxation under this chapter:
(7) Income exempt under treaty. Income of any kind, to the extent required by any treaty obligation of the United States;
Sec. 62. Rules and regulations. The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this chapter.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter G Regulations under tax conventions
- Part 521 Denmark
- Subpart ECFR7130a127303142f Subpart—General Income Tax
- Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations
Nearby sections
- § 521.101 Introductory.
- § 521.102 Applicable provisions of the Internal Revenue Code.
- § 521.103 Scope of the convention.
- § 521.104 Definitions.
- § 521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
- § 521.106 Control of a domestic enterprise by a Danish enterprise.