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Treasury Regulations · 26 CFR

§ 521.110. Government wages, salaries, pensions and similar remuneration.

In effect eCFR current as of October 15, 2026

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 § 521.110

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Length
135 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0

Under Article X (1) of the convention any wage, salary, similar compensation or pension paid by the Government of Denmark or by any other public authority within Denmark to an individual in the United States is exempt from Federal income tax for taxable years beginning on and after January 1, 1948. By reason, however, of the application of Article XV (a) of the convention, such exemption does not apply to recipients of such income who are either citizens of the United States or alien residents therein. As to the taxation generally of compensation of alien employees of foreign governments, see section 116(h) of the Internal Revenue Code and § 29.116-2 of Regulations 111 (26 CFR 1949 ed. Supps. 29.116-2) [and § 39.116-2 of Regulations 118 (26 CFR, Rev. 1953, Parts 1-79, and Supps.)].

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Where it sits in 26 CFR

  1. Subchapter G Regulations under tax conventions
  2. Part 521 Denmark
  3. Subpart ECFR7130a127303142f Subpart—General Income Tax
  4. Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations

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