§521.101. Introductory.
26 C.F.R. § 521.101
The income tax convention between the United States and the Kingdom of Denmark, signed May 6, 1948, proclaimed (with reservations thereto) by the President of the United States on December 8, 1948, and effective for taxable years beginning on and after January 1, 1948 (referred to in this subpart as the convention), provides in part as follows:
Notes, amendments, and revision history
Source
Source: T.D. 5777, 15 FR 1595, Mar. 22, 1950, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.
Authority
Authority: 26 U.S.C. 62, 143, 144, 211, and 231.