Federal (United States) · Regulations
Subpart ECFR7130a127303142f — Subpart—General Income Tax
17 sections
17 sections
- 26 C.F.R. § 521.101Introductory.
- 26 C.F.R. § 521.102Applicable provisions of the Internal Revenue Code.
- 26 C.F.R. § 521.103Scope of the convention.
- 26 C.F.R. § 521.104Definitions.
- 26 C.F.R. § 521.105Scope of convention with respect to determination of “industrial or commercial profits”.
- 26 C.F.R. § 521.106Control of a domestic enterprise by a Danish enterprise.
- 26 C.F.R. § 521.107Income from operation of ships or aircraft.
- 26 C.F.R. § 521.108Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
- 26 C.F.R. § 521.109Real property income, natural resource royalties.
- 26 C.F.R. § 521.110Government wages, salaries, pensions and similar remuneration.
- 26 C.F.R. § 521.111Pensions and life annuities.
- 26 C.F.R. § 521.112Compensation for labor or personal services.
- 26 C.F.R. § 521.113Students and apprentices; remittances.
- 26 C.F.R. § 521.114Visiting professors or teachers.
- 26 C.F.R. § 521.115Credit against United States tax liability for Danish tax.
- 26 C.F.R. § 521.116Reciprocal administrative assistance.
- 26 C.F.R. § 521.117Claims in cases of double taxation.