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e-CFR data is current as of September 17, 2020

Title 26Chapter ISubchapter GPart 509 → §509.116


Title 26: Internal Revenue
PART 509—SWITZERLAND
Subpart—General Income Tax


§509.116   Students or apprentices.

(a) General. Under Article XIII of the convention, a student or apprentice, a nonresident alien who is a resident of Switzerland, who temporarily visits the United States exclusively for the purposes of study or for acquiring business or technical experience shall not include in gross income, and shall be exempt from United States tax with respect to, amounts derived by him in taxable years beginning on or after January 1, 1951, and received during such years from without the United States as remittances for the purposes of his maintenance or studies.

(b) Residence. The exemption shall not apply to remittances received by an alien who is a resident of the United States or who is not a resident of Switzerland.

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