Treasury Regulations · 26 CFR
§ 521.113. Students and apprentices; remittances.
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 § 521.113
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Length
- 65 words · about 1 min to read
Under Article XIII of the convention, citizens of Denmark who are temporarily present in the United States as students or apprentices exclusively for the purposes of study or for acquiring business experience, are exempt for taxable years beginning on or after January 1, 1948, from Federal income tax upon amounts representing remittances from sources outside the United States for the purposes of their maintenance or studies.
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
- § 521.109 Real property income, natural resource royalties.
- § 521.110 Government wages, salaries, pensions and similar remuneration.
- § 521.111 Pensions and life annuities.
- § 521.112 Compensation for labor or personal services.
- § 521.113 Students and apprentices; remittances.
- § 521.114 Visiting professors or teachers.
- § 521.115 Credit against United States tax liability for Danish tax.
- § 521.116 Reciprocal administrative assistance.
- § 521.117 Claims in cases of double taxation.