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Treasury Regulations · 26 CFR

§ 521.114. Visiting professors or teachers.

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 § 521.114

At a glance

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

Status
In the current eCFR
Length
145 words · about 1 min to read

Under Article XIV of the convention, an alien who is a resident of Denmark but who is temporarily present within the United States for the purpose of teaching, lecturing, or instructing at any university, college, school, or other educational institution, situated within the United States, is, for a period not exceeding two years from the date of his arrival in the United States, exempt for taxable years beginning on or after January 1, 1948, from Federal income tax on remuneration received for such services. It shall be deemed that such alien coming to the United States for the purposes indicated has, for a period of not more than two years immediately succeeding the date of his arrival within the United States for such purposes, the tax status of a nonresident alien in the absence of proof of his intention to remain indefinitely in the United States.

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

Nearby sections