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Treasury Regulations · 26 CFR

§ 521.111. Pensions and life annuities.

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 § 521.111

At a glance

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

Status
In the current eCFR
Length
100 words · about 1 min to read
Defines
2 terms

Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the United States by nonresident alien individuals who are residents of Denmark are exempt from Federal income tax for taxable years beginning on and after January 1, 1948. The term “life annuities” is defined in Article X(3). The term “private pensions” does not include pensions or retired pay paid by the United States or by any State or Territory of the United States; it does include periodic payments made in consideration for services rendered or by way of compensation for injuries received.

Terms defined here

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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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