[Title 26 CFR ]
[Code of Federal Regulations (annual edition) - April 1, 2011 Edition]
[From the U.S. Government Printing Office]



[[Page i]]

          

          26


          Parts 500 to 599

                         Revised as of April 1, 2010


          Internal Revenue
          



________________________

          Containing a codification of documents of general 
          applicability and future effect

          As of April 1, 2010
          With Ancillaries
                    Published by
                    Office of the Federal Register
                    National Archives and Records
                    Administration
                    A Special Edition of the Federal Register

[[Page ii]]

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                            Table of Contents



                                                                    Page
  Explanation.................................................       v

  Title 26:
          Chapter I--Internal Revenue Service, Department of 
          the Treasury (Continued)                                   3
  Finding Aids:
      Table of CFR Titles and Chapters........................      49
      Alphabetical List of Agencies Appearing in the CFR......      69
      Table of OMB Control Numbers............................      79
      List of CFR Sections Affected...........................      97

[[Page iv]]





                     ----------------------------

                     Cite this Code: CFR
                     To cite the regulations in 
                       this volume use title, 
                       part and section number. 
                       Thus, 26 CFR 509.101 
                       refers to title 26, part 
                       509, section 101.

                     ----------------------------

[[Page v]]



                               EXPLANATION

    The Code of Federal Regulations is a codification of the general and 
permanent rules published in the Federal Register by the Executive 
departments and agencies of the Federal Government. The Code is divided 
into 50 titles which represent broad areas subject to Federal 
regulation. Each title is divided into chapters which usually bear the 
name of the issuing agency. Each chapter is further subdivided into 
parts covering specific regulatory areas.
    Each volume of the Code is revised at least once each calendar year 
and issued on a quarterly basis approximately as follows:

Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1

    The appropriate revision date is printed on the cover of each 
volume.

LEGAL STATUS

    The contents of the Federal Register are required to be judicially 
noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie 
evidence of the text of the original documents (44 U.S.C. 1510).

HOW TO USE THE CODE OF FEDERAL REGULATIONS

    The Code of Federal Regulations is kept up to date by the individual 
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    To determine whether a Code volume has been amended since its 
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Sections Affected (LSA),'' which is issued monthly, and the ``Cumulative 
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Register page number of the latest amendment of any given rule.

EFFECTIVE AND EXPIRATION DATES

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OMB CONTROL NUMBERS

    The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires 
Federal agencies to display an OMB control number with their information 
collection request.

[[Page vi]]

Many agencies have begun publishing numerous OMB control numbers as 
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OBSOLETE PROVISIONS

    Provisions that become obsolete before the revision date stated on 
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This material, like any other properly issued regulation, has the force 
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necessary to afford fairness and uniformity in the administrative 
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    (c) The incorporating document is drafted and submitted for 
publication in accordance with 1 CFR part 51.
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This index is based on a consolidation of the ``Contents'' entries in 
the daily Federal Register.
    A List of CFR Sections Affected (LSA) is published monthly, keyed to 
the revision dates of the 50 CFR titles.




[[Page vii]]



REPUBLICATION OF MATERIAL

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    Raymond A. Mosley,
    Director,
    Office of the Federal Register.
    April 1, 2010.







[[Page ix]]



                               THIS TITLE

    Title 26--Internal Revenue is composed of twenty volumes. The 
contents of these volumes represent all current regulations issued by 
the Internal Revenue Service, Department of the Treasury, as of April 1, 
2010. The first thirteen volumes comprise part 1 (Subchapter A--Income 
Tax) and are arranged by sections as follows: Sec. Sec.  1.0-1.60; 
Sec. Sec.  1.61-1.169; Sec. Sec.  1.170-1.300; Sec. Sec.  1.301-1.400; 
Sec. Sec.  1.401-1.440; Sec. Sec.  1.441-1.500; Sec. Sec.  1.501-1.640; 
Sec. Sec.  1.641-1.850; Sec. Sec.  1.851-1.907; Sec. Sec.  1.908-1.1000; 
Sec. Sec.  1.1001-1.1400; Sec. Sec.  1.1401-1.1550; and Sec.  1.1551 to 
end of part 1. The fourteenth volume containing parts 2-29, includes the 
remainder of subchapter A and all of Subchapter B--Estate and Gift 
Taxes. The last six volumes contain parts 30-39 (Subchapter C--
Employment Taxes and Collection of Income Tax at Source); parts 40-49; 
parts 50-299 (Subchapter D--Miscellaneous Excise Taxes); parts 300-499 
(Subchapter F--Procedure and Administration); parts 500-599 (Subchapter 
G--Regulations under Tax Conventions); and part 600 to end (Subchapter 
H--Internal Revenue Practice).

    The OMB control numbers for Title 26 appear in Sec.  602.101 of this 
chapter. For the convenience of the user, Sec.  602.101 appears in the 
Finding Aids section of the volumes containing parts 1 to 599.

    For this volume, Robert J. Sheehan, III was Chief Editor. The Code 
of Federal Regulations publication program is under the direction of 
Michael L. White, assisted by Ann Worley.

[[Page 1]]



                       TITLE 26--INTERNAL REVENUE




                  (This book contains Parts 500 to 599)

  --------------------------------------------------------------------
                                                                    Part

chapter i--Internal Revenue Service, Department of the 
  Treasury (Continued)......................................         502

[[Page 3]]



    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)




  --------------------------------------------------------------------


  Editorial Note: IRS published a document at 45 FR 6088, Jan. 25, 1980, 
deleting statutory sections from their regulations. In Chapter I cross 
references to the deleted material have been changed to the 
corresponding sections of the IRS Code of 1954 or to the appropriate 
regulations sections. When either such change produced a redundancy, the 
cross reference has been deleted. For further explanation, see 45 FR 
20795, Mar. 31, 1980.

             SUBCHAPTER G--REGULATIONS UNDER TAX CONVENTIONS
Part                                                                Page
500-507

[Reserved]

509             Switzerland.................................           5
510-512

[Reserved]

513             Ireland.....................................          20
514             France......................................          25
515-520

[Reserved]

521             Denmark.....................................          33

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             SUBCHAPTER G_REGULATIONS UNDER TAX CONVENTIONS



                        PARTS 500	507 [RESERVED]



PART 509_SWITZERLAND--Table of Contents




                       Subpart_General Income Tax

Sec.
509.101 Introductory.
509.102 Applicable provisions of law.
509.103 Scope of the convention.
509.104 Definitions.
509.105 Industrial and commercial profits.
509.106 Control of a United States enterprise by a Swiss enterprise.
509.107 Income from operation of ships or aircraft.
509.108 Dividends.
509.109 Interest.
509.110 Patent and copyright royalties and film rentals.
509.111 Real property income and natural resource royalties.
509.112 Compensation for labor or personal services.
509.113 Government wages, salaries, and pensions.
509.114 Private pensions and life annuities.
509.115 Visiting professors or teachers.
509.116 Students or apprentices.
509.117 Dividends and interest paid by a foreign corporation.
509.118 Credit against United States tax for Swiss tax.
509.120 Double taxation claims.
509.121 Beneficiaries of an estate or trust.

    Authority: 26 U.S.C. 62, 3791 and 7805.



                       Subpart_General Income Tax

    Source: Treasury Decision 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 
14022, Dec. 31, 1960, unless otherwise noted.



Sec. 509.101  Introductory.

    The income tax convention between the United States and the Swiss 
Confederation, signed May 24, 1951, and proclaimed by the President of 
the United States on October 1, 1951, subject to the understanding 
expressed in the protocol of exchange, referred to in this part as the 
convention, provides as follows, effective for taxable years beginning 
on or after January 1, 1951:

                                Article I

    (1) The taxes referred to in this Convention are:
    (a) In the case of the United States of America: The Federal income 
taxes, including surtaxes and excess profits taxes.
    (b) In the case of The Swiss Confederation: The federal, cantonal 
and communal taxes on income (total income, earned income, income from 
property, industrial and commercial profits, etc.).
    (2) The present Convention shall also apply to any other income or 
profits tax of a substantially similar character imposed by either 
contracting State subsequently to the date of signature of the present 
Convention.

                               Article II

    (1) As used in this Convention:
    (a) The term ``United States'' means the United States of America, 
and when used in a geographical sense means the States, the Territories 
of Alaska and Hawaii, and the District of Columbia.
    (b) The term ``Switzerland'' means The Swiss Confederation.
    (c) The term ``permanent establishment'' means a branch, office, 
factory, workshop, warehouse or other fixed place of business, but does 
not include the casual and temporary use of merely storage facilities, 
nor does it include an agency unless the agent has and habitually 
exercises a general authority to negotiate and conclude contracts on 
behalf of an enterprise or has a stock of merchandise from which he 
regularly fills orders on its behalf. An enterprise of one of the 
contracting States shall not be deemed to have a permanent establishment 
in the other State merely because it carries on business dealings in 
such other State through a commission agent, broker or custodian or 
other independent agent acting in the ordinary course of his business as 
such. The fact that an enterprise of one of the contracting States 
maintains in the other State a fixed place of business exclusively for 
the purchase of goods or merchandise shall not of itself constitute such 
fixed place of business a permanent establishment of such enterprise. 
The fact that a corporation of one contracting State has a subsidiary 
corporation which is a corporation of the other State or which is 
engaged in trade or business in the other State shall not of itself 
constitute that subsidiary corporation a permanent establishment of its 
parent corporation. The maintenance within the territory of one of the 
contracting States by an enterprise of the other contracting State of a 
warehouse for convenience of delivery and not for purposes of display 
shall not of itself constitute a permanent establishment within that 
territory even though offers of purchase have been obtained by an agent 
of the

[[Page 6]]

enterprise in that territory and transmitted by him to the enterprise 
for acceptance.
    (d) The term ``enterprise of one of the contracting States'' means, 
as the case may be, ``United States enterprise'' or ``Swiss 
enterprise''.
    (e) The term ``United States enterprise'' means an industrial or 
commercial enterprise or undertaking carried on in the United States by 
a resident (including an individual, fiduciary and partnership) of the 
United States or by a United States corporation or other entity; the 
term ``United States corporation or other entity'' means a corporation 
or other entity created or organized under the law of the United States 
or of any State or Territory of the United States.
    (f) The term ``Swiss enterprise'' means an industrial or commercial 
enterprise or undertaking carried on in Switzerland by an individual 
resident in Switzerland or by a Swiss corporation or other entity; the 
term ``Swiss corporation or other entity'' means a corporation or 
institution or foundation having juridical personality, or a partnership 
(association ``en nom collectif'' or ``en commandite''), or other 
association without juridical personality, created or organized under 
Swiss laws.
    (g) The term ``competent authorities'' means, in the case of the 
United States, the Commissioner of Internal Revenue as authorized by the 
Secretary of the Treasury; and in the case of Switzerland, the Director 
of the Federal Tax Administration as authorized by the Federal 
Department of Finances and Customs.
    (h) The term ``industrial or commercial profits'' includes 
manufacturing, mercantile, mining, financial and insurance profits, but 
does not include income in the form of dividends, interest, rents or 
royalties, or remuneration for personal services: Provided, however, 
that such excepted items of income shall, subject to the provisions of 
this Convention, be taxed separately or together with industrial or 
commercial profits in accordance with the laws of the contracting 
States.
    (2) In the application of the provisions of the present Convention 
by one of the contracting States any term not otherwise defined shall, 
unless the context otherwise requires, have the meaning which such term 
has under its own tax laws.

                               Article III

    (1)(a) A Swiss enterprise shall not be subject to taxation by the 
United States in respect of its industrial and commercial profits unless 
it is engaged in trade or business in the United States through a 
permanent establishment situated therein. If it is so engaged the United 
States may impose its tax upon the entire income of such enterprise from 
sources within the United States.
    (b) A United States enterprise shall not be subject to taxation by 
Switzerland in respect of its industrial and commercial profits except 
as to such profits allocable to its permanent establishment situated in 
Switzerland.
    (2) No account shall be taken in determining the tax in one of the 
contracting States of the mere purchase of merchandise therein by an 
enterprise of the other State.
    (3) Where an enterprise of one of the contracting States is engaged 
in trade or business in the territory of the other contracting State 
through a permanent establishment situated therein, there shall be 
attributed to such permanent establishment the industrial or commercial 
profits which it might be expected to derive if it were an independent 
enterprise engaged in the same or similar activities under the same or 
similar conditions and dealing at arm's length with the enterprise of 
which it is a permanent establishment.
    (4) In the determination of the industrial or commercial profits of 
the permanent establishment there shall be allowed as deductions all 
expenses which are reasonably applicable to the permanent establishment, 
including executive and general administrative expenses so applicable.
    (5) The competent authorities of the two contracting States may lay 
down rules by agreement for the apportionment of industrial and 
commercial profits.

                               Article IV

    Where an enterprise of one of the contracting States, by reason of 
its participation in the management or the financial structure of an 
enterprise of the other contracting State, makes with or imposes on the 
latter, in their commercial or financial relations, conditions different 
from those which would be made with an independent enterprise, any 
profits which would normally have accrued to one of the enterprises, but 
by reason of those conditions have not so accrued, may be included in 
the profits of that enterprise and taxed accordingly.

                                Article V

    Income which an enterprise of one of the contracting States derives 
from the operation of ships or aircraft registered in that State shall 
be taxable only in the State in which such ships or aircraft are 
registered.

                               Article VI

    (1) The rate of tax imposed by one of the contracting States upon 
dividends derived from sources within such State by a resident or 
corporation or other entity of the other contracting State not having a 
permanent establishment in the former State shall not exceed 15 percent: 
Provided, however, that this paragraph shall have no application to 
Swiss tax in the case of dividends derived from Switzerland by a Swiss 
citizen (who is

[[Page 7]]

not also a citizen of the United States) resident in the United States.
    (2) It is agreed, however, that such rate of tax shall not exceed 
five percent if the shareholder is a corporation controlling, directly 
or indirectly, at least 95 percent of the entire voting power in the 
corporation paying the dividend, and if not more than 25 percent of the 
gross income of such paying corporation is derived from interest and 
dividends, other than interest and dividends received from its own 
subsidiary corporations. Such reduction of the rate to five percent 
shall not apply if the relationship of the two corporations has been 
arranged or is maintained primarily with the intention of securing such 
reduced rate.
    (2) Switzerland may collect its tax without regard to paragraphs (1) 
and (2) of this Article but will make refund of the tax so collected in 
excess of the tax computed at the reduced rates provided in such 
paragraphs.

                               Article VII

    (1) The rate of tax imposed by one of the contracting States on 
interest on bonds, securities, notes, debentures or on any other form of 
indebtedness (including mortgages or bonds secured by real property) 
derived from sources within such contracting State by a resident or 
corporation or other entity of the other contracting State not having a 
permanent establishment in the former State shall not exceed five 
percent: Provided, however, that this paragraph shall have no 
application to Swiss tax in the case of interest derived from 
Switzerland by a Swiss citizen (who is not also a citizen of the United 
States) resident in the United States.
    (2) Switzerland may collect its tax without regard to paragraph (1) 
of this Article but will make refund of the tax so collected in excess 
of the tax computed at the reduced rate provided in such paragraph.

                              Article VIII

    Royalties and other amounts derived, as consideration for the right 
to use copyrights, artistic and scientific works, patents, designs, 
plans, secret processes and formulae, trademarks, and other like 
property and rights (including rentals and like payments in respect to 
motion picture films or for the use of industrial, commercial or 
scientific equipment), from sources within one of the contracting States 
by a resident or corporation or other entity of the other contracting 
State not having a permanent establishment in the former State shall be 
exempt from taxation in such former State.

                               Article IX

    (1) Income from real property (including gains derived from the sale 
or exchange of such property but not including interest from mortgages 
or bonds secured by real property) and royalties in respect of the 
operation of mines, quarries, or other natural resources, shall be 
taxable only in the contracting State in which such property, mines, 
quarries, or other natural resources are situated.
    (2) A resident or corporation or other entity of one of the 
contracting States deriving any such income from such property within 
the other contracting State may, for any taxable year, elect to be 
subject to the tax of such other contracting State, on a net basis, as 
if such resident or corporation or entity were engaged in trade or 
business within such other contracting State through a permanent 
establishment therein during such taxable year.

                                Article X

    (1) An individual resident of Switzerland shall be exempt from 
United States tax upon compensation for labor or personal services 
performed in the United States (including the practice of the liberal 
professions and rendition of services as director) if he is temporarily 
present in the United States for a period or periods not exceding a 
total of 188 days during the taxable year and either of the following 
conditions is met:
    (a) His compensation is received for such labor or personal services 
performed as an employee of, or under contract with, a resident or 
corporation or other entity of Switzerland, or
    (b) His compensation received for such labor or personal services 
does not exceed $10,000.
    (2) The provisions of paragraph (1) of this Article shall apply 
mutatis mutandis, to an individual resident of the United States with 
respect to compensation for such labor or personal services performed in 
Switzerland.
    (3) The provisions of this Article shall have no application to the 
income to which Article XI (1) relates.
    (4) The provisions of paragraph (1)(a) of this Article shall not 
apply to the compensation, profits, emoluments or other remuneration of 
public entertainers such as stage, motion picture or radio artists, 
musicians and athletes.

                               Article XI

    (1)(a) Wages, salaries and similar compensation, and pensions paid 
by the United States or by the political subdivisions or territories 
thereof to an individual (other than a Swiss citizen who is not also a 
citizen of the United States) shall be exempt from Swiss tax.
    (b) Wages, salaries and similar compensation and pensions paid by 
Switzerland or by any agency or instrumentality thereof or by any 
political subdivisions or other public authorities thereof to an 
individual (other than

[[Page 8]]

a United States citizen who is not also a citizen of Switzerland) shall 
be exempt from United States tax.
    (2) Private pensions and life annuities derived from within one of 
the contracting States and paid to individuals residing in the other 
contracting State shall be exempt from taxation in the former State.
    (3) The term ``pensions'', as used in this Article, means periodic 
payments made in consideration for services rendered or by way of 
compensation for injuries received.
    (4) The term ``life annuities'' as used in this Article, means a 
stated sum payable periodically at stated times during life, or during a 
specified number of years, under an obligation to make the payments in 
return for adequate and full consideration in money or money's worth.

                               Article XII

    A professor or teacher, a resident of one of the contracting States, 
who temporarily visits the other contracting State for the purpose of 
teaching for a period not exceeding two years at a university, college, 
school or other educational institution in the other contracting State, 
shall be exempted in such other contracting State from tax on his 
remuneration for such teaching for such period.

                              Article XIII

    A student or apprentice, a resident of one of the contracting 
States, who temporarily visits the other contracting State exclusively 
for the purposes of study or for acquiring business or technical 
experience shall not be taxable in the latter State in respect of 
remittances received by him from abroad for the purposes of his 
maintenance or studies.

                               Article XIV

    (1) Dividends and interest paid by a corporation other than a United 
States domestic corporation shall be exempt from United States tax where 
the recipient is a nonresident alien as to the United States resident in 
Switzerland or a Swiss corporation, not having a permanent establishment 
in the United States.
    (2) Dividends and interest paid by a corporation other than a Swiss 
corporation shall be exempt from Swiss tax where the recipient is a 
resident or corporation of the United States, not having a permanent 
establishment in Switzerland.

                               Article XV

    (1) It is agreed that double taxation shall be avoided in the 
following manner:
    (a) The United States in determining its taxes specified in Article 
I of this Convention in the case of its citizens, residents or 
corporations may, regardless of any other provision of this Convention, 
include in the basis upon which such taxes are imposed all items of 
income taxable under the revenue laws of the United States as if this 
Convention had not come into effect. The United States shall, however, 
subject to the provisions of section 131, Internal Revenue Code, as in 
effect on the date of the entry into force of this Convention, deduct 
from its taxes the amount of Swiss taxes specified in Article I of this 
Convention. It is agreed that by virtue of the provisions of 
subparagraph (b) of this paragraph, Switzerland satisfies the similar 
credit requirement set forth in section 131(a)(3), Internal Revenue 
Code.
    (b) Switzerland, in determining its taxes specified in Article I of 
this Convention in the case of its residents, corporations or other 
entities, shall exclude from the basis upon which such taxes are imposed 
such items of income as are dealt with in this Convention, derived from 
the United States and not exempt from, and not entitled to the reduced 
rate of, United States tax under this Convention; but in the case of a 
citizen of the United States resident in Switzerland there shall be 
excluded all items of income derived from the United States. 
Switzerland, however, reserves the right to take into account in the 
determination of the rate of its taxes also the income excluded as 
provided in this paragraph.
    (2) The provisions of this Article shall not be construed to deny 
the exemptions from United States tax or Swiss tax, as the case may be, 
granted by Article XI (1) of this Convention.

                               Article XVI

    (1) The competent authorities of the contracting States shall 
exchange such information (being information available under the 
respective taxation laws of the contracting States) as is necessary for 
carrying out the provisions of the present Convention or for the 
prevention of fraud or the like in relation to the taxes which are the 
subject of the present Convention. Any information so exchanged shall be 
treated as secret and shall not be disclosed to any person other than 
those concerned with the assessment and collection of the taxes which 
are the subject of the present Convention. No information shall be 
exchanged which would disclose any trade, business, industrial or 
professional secret or any trade process.
    (2) Each of the contracting States may collect such taxes imposed by 
the other contracting State as though such taxes were the taxes of the 
former State as will ensure that the exemption or reduced rate of tax 
granted under Articles VI, VII, VIII and XI(2) of the present Convention 
by such other State shall not be enjoyed by persons not entitled to such 
benefits.

[[Page 9]]

    (3) In no case shall the provisions of this Article be construed so 
as to impose upon either of the contracting States the obligation to 
carry out administrative measures at variance with the regulations and 
practice of either contracting State or which would be contrary to its 
sovereignty, security or public policy or to supply particulars which 
are not procurable under its own legislation or that of the State making 
application.

                              Article XVII

    (1) Where a taxpayer shows proof that the action of the tax 
authorities of the contracting States has resulted, or will result, in 
double taxation contrary to the provisions of the present Convention, he 
shall be entitled to present the facts to the State of which he is a 
citizen or a resident, or, if the taxpayer is a corporation or other 
entity, to the State in which it is created or organized. Should the 
taxpayer's claim be deemed worthy of consideration, the competent 
authority of such State shall undertake to come to an agreement with the 
competent authority of the other State with a view to equitable 
avoidance of the double taxation in question.
    (2) Should any difficulty or doubt arise as to the interpretation or 
application of the present Convention, or its relationship to 
Conventions between one of the contracting States and any other State, 
the competent authorities of the contracting States may settle the 
question by mutual agreement.

                              Article XVIII

    (1) The provisions of this Convention shall not be construed to deny 
or affect in any manner the right of diplomatic and consular officers to 
other or additional exemptions now enjoyed or which may hereafter be 
granted to such officers.
    (2) The provisions of the present Convention shall not be construed 
to restrict in any manner any exemption, deduction, credit or other 
allowance now or hereafter accorded by the laws of one of the 
contracting States in the determination of the tax imposed by such 
State.
    (3) The citizens of one of the contracting States shall not, while 
resident in the other contracting State, be subjected therein to other 
or more burdensome taxes than are the citizens of such other contracting 
State residing in its territory. The term ``citizens'' as used in this 
Article includes all legal persons, partnerships and associations 
created or organized under the laws in force in the respective 
contracting States. In this Article the word ``taxes'' means taxes of 
every kind or description, whether Federal, State, cantonal, municipal 
or communal.

                               Article XIX

    (1) The competent authorities of the two contracting States may 
prescribe regulations necessary to carry into effect the present 
Convention within the respective States.
    (2) The competent authorities of the two contracting States may 
communicate with each other directly for the purpose of giving effect to 
the provisions of this Convention.

                               Article XX

    (1) The present Convention shall be ratified and the instruments of 
ratification shall be exchanged at Berne as soon as possible. It shall 
have effect for the taxable years beginning on or after the first day of 
January of the year in which such exchange takes place: Provided, 
however, that if such exchange takes place on or after October 1 of such 
year, Article VI (except paragraph (2) thereof) and Article VII of the 
Convention shall have effect only for taxable years beginning on or 
after the first day of January of the year immediately following the 
year in which such exchange takes place.
    (2) The present Convention shall continue effective for a period of 
five years beginning with the calendar year in which the exchange of the 
instruments of ratification takes place and indefinitely after that 
period, but may be terminated by either of the contracting States at the 
end of the five-year period or at any time thereafter, provided that at 
least six months' prior notice of termination has been given and, in 
such event, the present Convention shall cease to be effective for the 
taxable years beginning on or after the first day of January next 
following the expiration of the six-month period.

    Done at Washington, in duplicate, in the English and German 
languages, the two texts having equal authenticity, this 24th day of 
May, 1951.

    For the President of the United States of America:
    [seal]
                                                           Dean Acheson.
    For the Swiss Federal Council:
    [seal]
                                                      Charles Bruggmann.

Proclamation by the President of the United States Dated October 1, 1951

                                * * * * *

    And whereas the Senate of the United States of America, by their 
resolution of September 17, 1951, two-thirds of the Senators present 
concurring therein, did advise and consent to the ratification of the 
aforesaid convention, subject to a reservation, as follows:
    ``The Government of the United States of America does not accept 
paragraph (4) of Article X of the Convention, relating to the

[[Page 10]]

profits or remuneration of public entertainers.''
    And whereas the text of the aforesaid reservation was communicated 
by the Government of the United States of America to the Government of 
the Swiss Confederation and the aforesaid reservation was accepted by 
the Government of the Swiss Confederation;
    And whereas the aforesaid convention was duly ratified by the 
President of the United States of America on September 20, 1951, in 
pursuance of the aforesaid advice and consent of the Senate and subject 
to the aforesaid reservation, and the aforesaid convention was duly 
ratified on the part of the Swiss Confederation;
    And whereas the respective instruments of ratification of the 
aforesaid convention were duly exchanged at Bern on September 27, 1951, 
and a protocol of exchange of instruments of ratification, in the 
English and French languages, was signed at that place and on that date 
by the respective Plenipotentiaries of the United States of America and 
the Swiss Confederation, the said protocol containing a statement that 
it is understood by the two Governments that the convention aforesaid, 
upon entry into force in accordance with its provisions, is modified in 
accordance with the aforesaid reservation, so that, in effect, paragraph 
(4) of Article X of the convention is deemed to be deleted;
    And whereas, so far as appertains to an exchange of instruments of 
ratification prior to October 1 of any year, it is provided in Article 
XX of the aforesaid convention that upon the exchange of instruments of 
ratification the convention shall have effect for the taxable years 
beginning or [sic] or after the first day of January of the year in 
which such exchange takes place;
    Now, therefore, be it known that I, Harry S. Truman, President of 
the United States of America, do hereby proclaim and make public the 
aforesaid convention to the end that the said convention and each and 
every article and clause thereof, subject to the aforesaid reservation, 
may be observed and fulfilled with good faith by the United States of 
America and by the citizens of the United States of America and all 
other persons subject to the jurisdiction thereof.

                                * * * * *



Sec. 509.102  Applicable provisions of law.

    (a) General. The Internal Revenue Code of 1954 provides in part as 
follows:

                        Subtitle A--Income Taxes

                                * * * * *

    Sec. 894. Income exempt under treaty. Income of any kind, to the 
extent required by any treaty obligation of the United States, shall not 
be included in gross income and shall be exempt from taxation under this 
subtitle.

                                * * * * *

                Subtitle F--Procedure and Administration

                                * * * * *

    Sec. 7805. Rules and regulations--(a) Authorization. Except where 
such authority is expressly given by this title to any person other than 
an officer or employee of the Treasury Department, the Secretary or his 
delegate shall prescribe all needful rules and regulations for the 
enforcement of this title, including all rules and regulations as may be 
necessary by reason of any alteration of law in relation to internal 
revenue.
    (b) Retroactivity of regulations or rulings. The Secretary or his 
delegate may prescribe the extent, if any, to which any ruling or 
regulation, relating to the internal revenue laws, shall be applied 
without retroactive effect.

                                * * * * *

    (b) Internal Revenue Code of 1939. Any reference in Sec. Sec. 
509.101 to 509.122 to any provision of the Internal Revenue Code of 1954 
shall, where applicable, be deemed also to refer to the corresponding 
provision of the Internal Revenue Code of 1939.
    (c) Effective date of regulations. Pursuant to sections 894 and 7805 
of the Internal Revenue Code of 1954, Article XIX of the convention, and 
other provisions of the internal revenue laws, Sec. Sec. 509.101 to 
509.122 are hereby prescribed effective for taxable years beginning on 
or after January 1, 1951. All regulations inconsistent herewith are 
modified accordingly.



Sec. 509.103  Scope of the convention.

    (a) Purposes of convention. The primary purposes of the convention, 
to be accomplished on a reciprocal basis, are to avoid double taxation 
upon certain items of income derived from sources in one country by 
residents or corporations or other entities of the other country and to 
provide for administrative cooperation between the competent tax 
authorities of the two countries looking to the avoidance of double 
taxation and the prevention of fiscal evasion.

[[Page 11]]

    (b) Exemption from United States tax. The following items of income 
from sources within the United States are exempt from United States tax 
for taxable years beginning on or after January 1, 1951, subject to the 
respective articles of the convention:
    (1) Industrial and commercial profits of a Swiss enterprise having 
no permanent establishment in the United States (Article III);
    (2) Income derived by a Swiss enterprise from the operation of ships 
or aircraft registered in Switzerland (Article V);
    (3) Patent and copyright royalties, and other like amounts, 
including motion picture film rentals, derived by a nonresident alien 
who is a resident of Switzerland, or by a Swiss corporation or other 
entity, if such alien, corporation, or other entity has no permanent 
establishment in the United States (Article VIII);
    (4) Compensation, subject to certain limitations, for personal 
services performed in the United States by a nonresident alien 
individual who is a resident of Switzerland (Article X);
    (5) Compensation and pensions paid by Switzerland to an alien 
individual, and to a citizen of Switzerland who is also a citizen of the 
United States, including such items as are from sources without the 
United States (Article XI);
    (6) Private pensions and life annuities paid to a nonresident alien 
individual who is a resident of Switzerland (Article XI);
    (7) Remuneration derived from certain teaching in the United States 
by a professor or teacher who is a nonresident alien residing in 
Switzerland (Article XII); and
    (8) Dividends and interest paid by a foreign corporation to a 
nonresident alien who is a resident of Switzerland, or to a Swiss 
corporation, if such alien or corporation has no permanent establishment 
in the United States (Article XIV).
    (c) Students or apprentices. Remittances received from abroad for 
the purpose of maintenance or studies by a student or apprentice, a 
nonresident alien residing in Switzerland, who is temporarily present in 
the United States under specified circumstances are also exempt from 
United States tax (Article XIII).
    (d) Reduced rates of United States tax. Dividends and interest 
derived from sources within the United States by a nonresident alien who 
is a resident of Switzerland, or by a Swiss corporation or other entity, 
are subject to United States tax at reduced rates, if such alien, 
corporation, or other entity has no permanent establishment in the 
United States (Articles VI and VII).
    (e) [Reserved]
    (f) United States citizens, residents, and corporations. (1) Any 
citizen of Switzerland who is a resident of the United States is liable 
to United States tax as though the convention had not come into effect; 
however, such alien resident of the United States is entitled to the 
foreign tax credit in accordance with Article XV and is also entitled to 
the benefits of Article XI (1) and Article XVIII.
    (2) A citizen of the United States, even though resident in 
Switzerland, or a domestic corporation, even though engaged in trade or 
business in Switzerland through a permanent establishment situated 
therein, is also liable to United States tax as though the convention 
had not come into effect but is entitled to the foreign tax credit and, 
to the extent, applicable, to the benefits of Article XI (1).
    (g) Other provisions applicable to Swiss residents and corporations. 
Except as otherwise expressly provided by the convention, the United 
States tax liability of a nonresident alien who is a resident of 
Switzerland, or of a Swiss corporation or other entity, is determined in 
accordance with the provisions of the Internal Revenue Code of 1954 
relating to nonresident alien individuals and foreign corporations.

[ T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, as 
amended by T.D. 8734, 62 FR 53497, Oct. 14, 1997]



Sec. 509.104  Definitions.

    (a) General. Any term defined in the convention or Sec. Sec. 
509.101 to 509.122 shall have the meaning so assigned to it; any term 
not so defined shall, unless the context otherwise requires, have the 
meaning which such term has under the internal revenue laws of the 
United States.

[[Page 12]]

    (b) Specific terms. As used in Sec. Sec. 509.101 to 509.122--
    (1) United States tax. The term ``United States tax'' means the 
Federal income taxes, including surtaxes and excess profits taxes, and 
any other income or profits tax of a substantially similar character 
imposed by the United States after May 24, 1951.
    (2) Swiss tax. The term ``Swiss tax'' means the federal, cantonal, 
and communal taxes on income--that is, on total income, earned income, 
income from property, industrial and commercial profits, etc.--and any 
other income or profits tax of a substantially similar character imposed 
by Switzerland after May 24, 1951.
    (3) United States. The term ``United States'' means the United 
States of America; and, when used in a geographical sense, means the 
States, the Territories of Alaska and Hawaii, and the District of 
Columbia.
    (4) Switzerland. The term ``Switzerland'' means the Swiss 
Confederation.
    (5) Permanent establishment--(i) Fixed place of business. The term 
``permanent establishment'' means an office, factory, workshop, 
warehouse, branch, or other fixed place of business, but does not 
include the casual and temporary use of merely storage facilities. It 
implies the active conduct of a business enterprise. The mere ownership, 
for example, of timberlands or a warehouse in the United States by a 
Swiss enterprise does not mean that such enterprise, in the absence of 
any business activity therein, has a permanent establishment in the 
United States. Moreover, the maintenance within the United States by a 
Swiss enterprise of a warehouse for convenience of delivery, and not for 
purposes of display, does not of itself constitute a permanent 
establishment in the United States, even though offers of purchase have 
been obtained by an agent therein of the Swiss enterprise and 
transmitted by him to the Swiss enterprise for acceptance. The fact that 
a Swiss enterprise maintains in the United States an office or other 
fixed place of business used exclusively for the purchase for such 
enterprise of goods or merchandise shall not of itself constitute such 
fixed place of business a permanent establishment of such enterprise.
    (ii) Subsidiary corporation. The fact that a Swiss corporation has a 
domestic subsidiary corporation, or a foreign subsidiary corporation 
which is engaged in trade or business in the United States through a 
permanent establishment situated therein, does not of itself constitute 
either subsidiary corporation the United States permanent establishment 
of the Swiss parent corporation.
    (iii) Agency. A Swiss enterprise which has an agency in the United 
States does not thereby have a permanent establishment in the United 
States, unless the agent has, and habitually exercises, a general 
authority to negotiate and conclude contracts on behalf of such 
enterprise or unless he has a stock of merchandise from which he 
regularly fills orders on its behalf. If the enterprise has an agent in 
the United States who has power to contract on its behalf, but only at 
fixed prices and under conditions determined by such principal, it does 
not thereby necessarily have a permanent establishment in the United 
States. The mere fact that an agent of a Swiss enterprise--assuming he 
has no general authority to negotiate and conclude contracts on behalf 
of his principal--maintains samples, or occasionally fills orders from 
incidental stocks of goods maintained, in the United States does not of 
itself mean that such enterprise has a permanent establishment in the 
United States. The mere fact that salesmen, employees of a Swiss 
enterprise, promote the sale of their employer's products in the United 
States or that a Swiss enterprise transacts business in the United 
States by means of mail order activities does not mean that such 
enterprise has a permanent establishment in the United States. A Swiss 
enterprise shall not be deemed to have a permanent establishment in the 
United States merely because it carries on business dealings in the 
United States through a commission agent, broker, custodian, or other 
independent agent, acting in the ordinary course of his business as 
such.
    (6) Enterprise. The term ``enterprise'' means any commercial or 
industrial enterprise or undertaking carried on by any person, for 
example, by an individual partnership, or corporation. It

[[Page 13]]

includes such activites as manufacturing, merchandising, mining, 
processing, banking, and insuring. It does not include the rendition of 
personal services. Hence, a nonresident alien individual who is resident 
of Switzerland and who performs personal services is not, merely by 
reason of such services, engaged in a Swiss enterprise within the 
meaning of the convention; consequently, his liability to United States 
tax is not determined under Article III of the convention, if he has not 
otherwise carried on a Swiss enterprise.
    (7) Swiss enterprise. The term ``Swiss enterprise'' means an 
enterprise carried on in Switzerland by a nonresident alien individual 
who is a resident of Switzerland, or by a Swiss corporation or other 
entity. Thus, an enterprise carried on wholly outside Switzerland by a 
Swiss corporation is not a Swiss enterprise within the meaning of the 
convention.
    (8) Swiss corporation or other entity. The term ``Swiss corporation 
or other entity'' means a corporation or institution or foundation 
having juridical personality, or a partnership (association ``en nom 
collectif'' or ``en commandite''), or other association without 
juridical personality, created or organized under Swiss laws.
    (9) United States enterprise. The term ``United States enterprise'' 
means an enterprise carried on in the United States by a resident of the 
United States (including an individual, fiduciary, and partnership) or 
by a United States corporation or other entity.
    (10) United States corporation or other entity. The term ``United 
States corporation or other entity'' means a corporation or other entity 
created or organized under the law of the United States or of any State 
or Territory of the United States.
    (11) Industrial and commercial profits. The term ``industrial and 
commercial profits'' means profits arising from industrial, commercial, 
mercantile, manufacturing, and like activities of an enterprise, 
including mining, financial and insurance profits. It does not include 
income in the form of dividends, interests, rents, royalties, or 
remuneration for personal services. In determining the industrial and 
commercial profits from sources within the United States of a Swiss 
enterprise, no profits shall be deemed to arise from the mere purchase 
of goods or merchandise within the United States by such enterprise. 
Moreover, in determining such profits of the United States permanent 
establishment of such enterprise, there shall be allowed as deductions 
all expenses which are reasonably applicable to the permanent 
establishment, including executive and general administrative expenses 
so applicable. See sections 861 through 864, Internal Revenue Code of 
1954, and the regulations thereunder.
    (12) Commissioner. The term ``Commissioner'' means the Commissioner 
of Internal Revenue or his authorized representative.
    (13) Director of the Federal Tax Administration. The term ``Director 
of the Federal Tax Administration'' means the Director of the Federal 
Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of 
Switzerland.



Sec. 509.105  Industrial and commercial profits.

    (a) General. (1) Article III of the convention adopts the principle 
that an enterprise of one of the contracting States shall not be taxable 
by the other contracting State upon its industrial and commercial 
profits unless it is engaged in trade or business in the latter State 
through a permanent establishment situated therein. Accordingly, a Swiss 
enterprise is subject to United States tax upon its industrial and 
commercial profits, to the extent of such profits from sources within 
the United States, only if it is engaged in trade or business in the 
United States at some time during the taxable year through a permanent 
establishment situated therein.
    (2) From the standpoint of the United States tax the article has 
application only to a Swiss enterprise and its industrial and commercial 
profits from sources within the United States. Thus, a nonresident alien 
individual who is a citizen of Switzerland, or a Swiss corporation or 
other entity, carrying on an enterprise which is not Swiss, is subject 
to tax on such income of such enterprise pursuant to section

[[Page 14]]

871(c) or section 882(a), Internal Revenue Code of 1954, if such alien, 
corporation, or other entity has engaged in trade or business in the 
United States at any time during the taxable year, even though it has 
not had a permanent establishment therein at any time within such year.
    (b) No United States permanent establishment. A Swiss enterprise is 
not subject to United States tax upon its industrial and commercial 
profits from sources within the United States, nor shall such profits be 
included in gross income, if it has not at any time during the taxable 
year engaged in trade or business in the United States through a 
permanent establishment situated therein. For example, if during the 
taxable year an enterprise carried on in Switzerland by a nonresident 
alien individual who is a resident of Switzerland, or by a Swiss 
corporation, were to sell merchandise, such as watches, dairy products, 
or liqueurs, in the United States through a commission agent or broker 
in the United States acting in the ordinary course of his business as 
such agent or broker, the profits arising from such sale would not be 
included in gross income and would be exempt from United States tax 
under Article III of the convention. Similarly, if during the taxable 
year such enterprise were to secure orders in the United States for such 
merchandise through its sales agents whose sole function in the United 
States is sales promotion, the orders being transmitted to Switzerland 
for acceptance, then the profits arising from such sales would not be 
included in gross income and would be exempt from United States tax.
    (c) United States permanent establishment--(1) General. A Swiss 
enterprise is subject to United States tax upon its industrial and 
commercial profits from sources within the United States to the same 
extent as are nonresident aliens or foreign corporations which are 
subject to tax pursuant to section 871(c) or section 882(a), Internal 
Revenue Code of 1954, if such enterprise has at any time during the 
taxable year engaged in trade or business in the United States through a 
permanent establishment situated therein. If it is so engaged, it is 
subject to United States tax upon its entire income from sources within 
the United States except to the extent otherwise exempt from United 
States tax.
    (2) Allocation of profits. In the determination of the income 
taxable to such enterprise for purposes of the United States tax, all 
industrial and commercial profits from sources within the United States 
shall be deemed to be allocable to the permanent establishment in the 
United States. Hence, if a Swiss enterprise which has a permanent 
establishment in the United States at some time during the taxable year 
were to sell in the United States, through a commission agent therein 
acting in the ordinary course of his business as such, merchandise which 
has been produced in Switzerland, the profits arising from such sale 
would be allocable to the permanent establishment to the extent they are 
derived from sources within the United States, even though the sale is 
made independently of the permanent establishment.
    (3) Independent basis. The industrial and commercial profits of the 
permanent establishment in the United States shall be determined as if 
the establishment were an independent enterprise engaged in the same or 
similar activities under the same or similar conditions and dealing at 
arm's length, or on an independent basis, with the enterprise of which 
it is a permanent establishment.



Sec. 509.106  Control of a United States enterprise by a Swiss 
enterprise.

    In effect, Article IV of the convention provides that, if a Swiss 
enterprise by reason of its control of a United States enterprise 
imposes on the latter enterprise conditions different from those which 
would result from normal business relations between independent 
enterprises, the accounts between the enterprises shall be adjusted in 
order to ascertain the true taxable income of each enterprise. The 
purpose is to place the controlled United States enterprise on a tax 
parity with an uncontrolled United States enterprise by determining, 
according to the standard of an uncontrolled enterprise, the true 
taxable income from the property and business of the controlled 
enterprise. The basic objective of the article is

[[Page 15]]

that, if the accounting records do not truly reflect the taxable income 
from the property and business of the United States enterprise, the 
Commissioner shall intervene and, by making such distributions, 
apportionments, or allocations as he may deem necessary of gross income, 
deductions, credits, or allowances, or of any item or element affecting 
taxable income, between the United States enterprise and the Swiss 
enterprise by which it is controlled or directed, shall determine the 
true taxable income of the United States enterprise. The provisions of 
section 482 of the Internal Revenue Code of 1954, and the regulations 
thereunder, shall, insofar as applicable, be followed in the 
determination of the taxable income of the United States enterprise.



Sec. 509.107  Income from operation of ships or aircraft.

    Under Article V of the convention so much of the income from sources 
within the United States of a Swiss enterprise as consists of earnings 
derived from the operation of ships or aircraft documented or registered 
in Switzerland shall not be included in gross income and shall be exempt 
from United States tax, even though at some time during the taxable year 
such enterprise has engaged in trade or business in the United States 
through a permanent establishment situated therein.



Sec. 509.108  Dividends.

    (a) General. (1) The rate of United States tax imposed by the 
Internal Revenue Code of 1954 upon dividends derived from sources within 
the United States by a nonresident alien individual who is a resident of 
Switzerland, or by a Swiss corporation or other entity, shall not exceed 
15 percent under the provisions of Article VI of the convention, if such 
alien, corporation, or other entity at no time during the taxable year 
in which such dividends are derived has a permanent establishment in the 
United States.
    (2) If, for example, a nonresident alien individual who is a 
resident of Switzerland performs personal services within the United 
States during the taxable year, but has at no time during such year a 
permanent establishment within the United States, he is entitled to the 
reduced rate of tax with respect to dividends derived in that year from 
United States sources, as provided in Article VI of the convention, even 
though under the provisions of section 871(c) of the Internal Revenue 
Code of 1954 he has engaged in trade or business within the United 
States during such year by reason of his having performed personal 
services therein.
    (b) Dividends paid by related corporation. The rate of United States 
tax imposed by the Internal Revenue Code of 1954 upon dividends derived 
from sources within the United States by a Swiss corporation shall not 
exceed 5 percent under the provisions of Article VI (2) of the 
convention if:
    (1) The Swiss corporation is a shareholder which controls, directly 
or indirectly, at the time the dividend is paid 95 percent or more of 
the entire voting power in the corporation paying the dividend;
    (2) Not more than 25 percent of the gross income of the paying 
corporation for the three-year period immediately preceding the taxable 
year in which the dividend is paid consists of dividends and interest 
(other than dividends and interest received by such paying corporation 
from its own subsidiary corporations, if any);
    (3) The relationship between the paying corporation and the Swiss 
corporation has not been arranged or maintained primarily with the 
intention of securing the reduced rate of 5 percent; and
    (4) The Swiss corporation at no time during the taxable year in 
which such dividends are derived has a permanent establishment in the 
United States.



Sec. 509.109  Interest.

    The rate of United States tax imposed by the Internal Revenue Code 
of 1954 upon interest on bonds, securities, notes, debentures, or on any 
other form of indebtedness, including interest on obligations of the 
United States, obligations of instrumentalities of the United States, 
and mortgages and bonds secured by real property, which is derived from 
sources within the United States by a nonresident alien individual who 
is a resident of Switzerland, or by a Swiss corporation or other entity, 
shall not exceed 5 percent

[[Page 16]]

under the provisions of Article VII of the convention, if such alien, 
corporation, or other entity at no time during the taxable year in which 
such interest is derived has a permanent establishment in the United 
States.



Sec. 509.110  Patent and copyright royalties and film rentals.

    Royalties and other amounts representing consideration for the right 
to use copyrights, artistic and scientific works, patents, designs, 
plans, secret processes and formulae, trademarks, and other like 
property and rights, including rentals and like payments in respect to 
motion picture films or for the use of industrial, commercial, or 
scientific equipment, which are derived from sources within the United 
States by a nonresident alien individual who is a resident of 
Switzerland, or by a Swiss corporation or other entity, are exempt from 
United States tax under the provisions of Article VIII of the convention 
if such alien, corporation, or other entity at no time during the 
taxable year in which such items of income are derived has a permanent 
establishment in the United States.



Sec. 509.111  Real property income and natural resource royalties.

    (a) General. Income of whatever nature derived by a nonresident 
alien who is a resident of Switzerland, or by a Swiss corporation or 
other entity, from real property situated in the United States, 
including gains derived from the sale or exchange of such property, 
rentals from such property, and royalties in respect of the operation of 
mines, quarries, or other natural resources situated in the United 
States, is not exempt from United States tax by the convention. Such 
items of income are subject to taxation under the provisions of the 
Internal Revenue Code of 1954 generally applicable to the taxation of 
nonresident alien individuals and foreign corporations. See Article IX 
of the convention. Interest derived from mortgages and bonds secured by 
real property does not constitute income from real property for purposes 
of this section but is subject to the provisions applicable to interest 
generally. See Sec. 509.109.
    (b) Net basis--(1) General. Notwithstanding the provisions of 
paragraph (a) of this section, a nonresident alien who is a resident of 
Switzerland, or a Swiss corporation or other entity, who during the 
taxable year derives from sources within the United States any income 
from real property as described in such paragraph may elect for such 
taxable year to be subject to United States tax on a net basis as though 
such alien, corporation, or other entity were engaged in trade or 
business in the United States during such year through a permanent 
establishment situated therein.
    (2) Manner of electing. Such nonresident alien (including an 
individual, fiduciary, and member of a partnership) shall signify his 
election to be subject to tax on such a basis by filing Form 104B 
clearly marked at the top of the first page thereof as follows: ``Return 
of Resident of Switzerland Electing to File on a Net Basis Pursuant to 
Article IX of Swiss Income Tax Convention''. Such corporation shall 
signify its election to be subject to tax on such a basis by filing Form 
1120 clearly marked at the top of the first page there of as follows: 
``Return of Swiss Corporation Electing to File on a Net Basis Pursuant 
to Article IX of Swiss Income Tax Convention''. The election so 
signified shall be irrevocable for the taxable year for which such 
election is made. All income from sources within the United States, 
including gains from the sale or exchange of capital assets or of other 
property, shall be disclosed on the return so filed. See sections 871 
and 882 of the Internal Revenue Code of 1954 and the regulations 
thereunder.



Sec. 509.112  Compensation for labor or personal services.

    (a) Exemption from tax. Under Article X of the convention 
compensation received by a nonresident alien individual who is a 
resident of Switzerland for labor or personal services, including the 
practice of the liberal professions and the rendition of services as a 
director, performed in the United States shall not be included in gross 
income and shall be exempt from United States tax in either of the 
following situations:

[[Page 17]]

    (1) Swiss employer. Where such individual is temporarily present in 
the United States for a period or periods not exceeding in the aggregate 
a total of 183 days during a taxable year beginning on or after January 
1, 1951, any compensation received by him (irrespective of when 
received, if received in taxable years beginning on or after January 1, 
1951) for such labor or personal services performed in the United States 
during such year as an employee of, or under contract with, a 
nonresident alien (including a nonresident alien individual and 
fiduciary) who is a resident of Switzerland, or a Swiss corporation or 
other entity, whether or not such alien, corporation, or other entity is 
engaged in trade or business within the United States, shall not be 
included in gross income and shall be exempt from United States tax.
    (2) Other employers. Where such individual is temporarily present in 
the United States for a period or periods not exceeding in the aggregate 
a total of 183 days during a taxable year beginning on or after January 
1, 1951, any compensation received by him (irrespective of when 
received, if received in taxable years beginning on or after January 1, 
1951) for such labor or personal services performed in the United States 
during such year shall not be included in gross income and shall be 
exempt from United States tax if such compensation does not exceed 
$10,000 in the aggregate. Thus, if a nonresident alien individual who is 
a resident of Switzerland performs personal services in the United 
States during the taxable year as an employee of a domestic corporation 
for which he receives compensation of $15,000 in the aggregate, none of 
such compensation shall be exempt from United States tax even though 
such individual is present in the United States during such year for a 
period or periods not exceeding a total of 183 days, since the aggregate 
compensation received is in excess of $10,000.
    (b) Definitions. For purposes of this section, the term 
``compensation for labor or personal services'' shall include, but shall 
not be limited to, the compensation, profits, emoluments, or other 
remuneration of public entertainers, such as, stage, motion picture, 
television, or radio artists, musicians, and athletes. For the 
allocation or segregation as between sources within, and sources 
without, the United States in the case of compensation for labor or 
personal services, see sections 861 through 864, Internal Revenue Code 
of 1954, and the regulations thereunder.
    (c) Exception. The provisions of this section have no application to 
the income to which Article XI(1) of the convention relates.



Sec. 509.113  Government wages, salaries, and pensions.

    (a) General. Under Article XI of the convention any wage, salary, or 
similar compensation, or any pension, paid by Switzerland or any agency 
or instrumentality thereof, or by any political subdivisions or other 
public authorities of Switzerland, to any alien individual (whether or 
not a resident of the United States) or to any individual who occupies 
the dual status of a citizen of the United States and a citizen of 
Switzerland shall not be included in gross income and shall be exempt 
from United States tax, even though at some time during the taxable year 
such individual has engaged in trade or business in the United States 
through a permanent establishment situated therein.
    (b) Definition. As used in this section, the term ``pensions'' means 
periodic payments made in consideration for services rendered or by way 
of compensation for injuries received. Under Article XV(2) of the 
convention the exclusion from gross income, and exemption from United 
States tax, provided by this section shall not be denied despite the 
provisions of Article XV. See Sec. 509.118.
    (c) Cross reference. For the taxation generally of compensation of 
alien employees of foreign governments and the consequences of executing 
and filing the waiver provided for in section 247(b) of the Immigration 
and Nationality Act, see section 893 of the Internal Revenue Code of 
1954 and the regulations thereunder.



Sec. 509.114  Private pensions and life annuities.

    (a) General. Private pensions and life annuities derived from 
sources within

[[Page 18]]

the United States and paid to a nonresident alien individual who is a 
resident of Switzerland shall not be included in gross income and shall 
be exempt from United States tax, in accordance with Article XI of the 
convention, even though at some time during the taxable year such 
individual has engaged in trade or business in the United States through 
a permanent establishment situated therein.
    (b) Definitions. As used in this section, the term ``pensions'' 
means periodic payments made in consideration for services rendered or 
by way of compensation for injuries received; and the term ``life 
annuities'' means a stated sum payable periodically at stated times 
during life, or during a specified number of years, under an obligation 
to make the payments in return for adequate and full consideration in 
money or money's worth.



Sec. 509.115  Visiting professors or teachers.

    (a) General. Pursuant to Article XII of the convention, a professor 
or teacher, a nonresident alien who is a resident of Switzerland, who 
temporarily visits the United States for the purpose of teaching for a 
period not exceeding two years at any university, college, school, or 
other educational institution situated within the United States shall, 
for a period not exceeding two years from the date of his initial 
arrival in the United States, be exempt from United States tax with 
respect to his remuneration earned in taxable years beginning on or 
after January 1, 1951, for such teaching during such period not in 
excess of two years.
    (b) More than two years. The exemption granted by Article XII is 
applicable to remuneration earned during such part of the individual's 
visit as does not exceed two years from the date of arrival even though 
the total period of his presence in the United States may extend beyond 
two years, provided that during such entire period he may be considered 
to be temporarily visiting the United States.
    (c) Residence. Such exemption shall not apply to the remuneration of 
an alien who is a resident of the United States or who is not a resident 
of Switzerland.
    (d) Nonresidence presumed. An individual who otherwise qualifies for 
the exemption from United States tax granted by Article XII shall, for a 
period of not more than two years immediately succeeding the date of his 
arrival within the United States for the purpose of such teaching, be 
deemed to have the tax status of a nonresident alien in the absence of 
proof of his intention to remain indefinitely in the United States. See 
section 871 of the Internal Revenue Code of 1954 and the regulations 
thereunder.



Sec. 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.



Sec. 509.117  Dividends and interest paid by a foreign corporation.

    (a) [Reserved]
    (b) Exemption from United States tax. Notwithstanding the provisions 
of paragraph (a) of this section, Article XIV(1) of the convention 
provides that dividends and interest paid by any foreign corporation and 
derived by a nonresident alien who is a resident of Switzerland, or by a 
Swiss corporation, shall not be included in gross income and shall be 
exempt from United States tax if such alien or corporation at no time 
during the taxable year in which such items of income are derived has a 
permanent establishment in the United States. The exemption so provided 
shall apply even though the corporation paying the dividends or interest 
is a resident foreign corporation at the time of payment and without 
regard to

[[Page 19]]

the percentage of its gross income from sources within the United 
States.

[T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, as 
amended by T.D. 8734, 62 FR 53497, Oct. 14, 1997]



Sec. 509.118  Credit against United States tax for Swiss tax.

    (a) General--(1) Taxable as though no convention. Notwithstanding 
any other provision of the convention the United States, in determining 
the United States tax of a citizen or resident of the United States, or 
of a domestic corporation, may, under Article XV(1)(a) of the 
convention, include in the basis upon which such tax is imposed all 
items of income taxable under the revenue laws of the United States, as 
though the convention had not come into effect. For example, despite the 
exemption from United States tax granted by Article VIII of the 
convention with respect to a copyright royalty derived from sources 
within the United States by a resident of Switzerland, such royalty 
shall be included in gross income and is subject to United States tax 
when so derived by a resident of Switzerland who is a citizen of the 
United States, even though such resident has no permanent establishment 
in the United States.
    (2) Exception. Notwithstanding the provisions of subparagraph (1) of 
this paragraph, the exclusion from gross income, and exemption from 
United States tax, granted by Article XI(1) of the convention with 
respect to wages, salaries, and similar compensation, and pensions, paid 
by Switzerland or any agency or instrumentality thereof, or by any 
political subdivisions or other public authorities of Switzerland, shall 
not be denied. See Article XV(2) of the convention.
    (b) Application of credit--(1) General. For the purpose of 
mitigating double taxation, Article XV(1)(a) of the convention provides 
that a citizen or resident of the United States, or a domestic 
corporation, deriving income from sources within Switzerland shall be 
allowed a credit against the United States tax for the amount of Swiss 
tax paid or accrued during the taxable year. This credit shall be made 
in accordance with the provisions of section 131 of the Internal Revenue 
Code of 1939 as in effect on September 27, 1951, but subject to the 
provisions of Article XVIII(2) of the convention.
    (2) Similar credit requirement. (i) Article XV(1)(a) further 
provides that, by virtue of the provisions of Article XV(1)(b) of the 
convention, relating to the exclusion from basis for computing the Swiss 
tax, Switzerland satisfies the similar credit requirement set forth in 
section 901(b)(3), Internal Revenue Code of 1954, relating to alien 
residents of the United States, etc.
    (ii) This provision of Article XV(1)(a) shall be taken to mean that, 
solely by reason of the exclusion granted by it under Article XV(1)(b) 
and without reference to concessions otherwise made by such country, 
Switzerland satisfies the similar credit requirement only with respect 
to taxes paid to Switzerland, and not with respect to taxes paid to 
another foreign country. Nothing in this subdivision shall be construed, 
however, to prevent Switzerland from otherwise satisfying the similar 
credit requirement, in accordance with section 901 of the Internal 
Revenue Code of 1954 and the regulations thereunder, with respect to 
taxes paid to another foreign country. Thus, if pursuant to a convention 
between Switzerland and another foreign country, Switzerland were to 
exempt from its income taxes the income received from sources within 
such other foreign country by a United States citizen residing in 
Switzerland, then Switzerland would, in accordance with such regulations 
under section 901, satisfy the similar credit requirement of section 
901(b)(3) with respect to income taxes paid to such other country by a 
Swiss citizen residing in the United States.



Sec. 509.120  Double taxation claims.

    (a) General. Under Article XVII of the convention, where the 
taxpayer shows proof that the action of the tax authorities of the 
United States or Switzerland has resulted, or will result, in double 
taxation contrary to the provisions of the convention, he is entitled to 
present the facts to the country of which he is a citizen; or, if he is 
not a citizen of either country, to the country of which he is a 
resident; or, if the

[[Page 20]]

taxpayer is a corporation or other entity, to the country in which it is 
created or organized. The article provides that, should the taxpayer's 
claim be deemed worthy of consideration, the competent authority of the 
country to which the facts are presented shall undertake to come to an 
agreement with the competent authority of the other country with a view 
to equitable avoidance of the double taxation in question.
    (b) Manner of filing claim. Such a claim on behalf of a United 
States citizen, corporation, or other entity, or on behalf of a resident 
of the United States who is not a Swiss citizen, shall be filed with the 
Commissioner. The claim shall be set up in the form of a letter 
addressed to ``The Commissioner of Internal Revenue, Washington, D.C.'' 
and shall show fully all facts and laws on the basis of which the 
claimant alleges that such double taxation has resulted or will result. 
If the Commissioner determines that there is an appropriate basis for 
the claim under the convention, he shall take up the matter with the 
Director of the Federal Tax Administration with a view to arranging an 
agreement of the character contemplated by Article XVII.



Sec. 509.121  Beneficiaries of an estate or trust.

    (a) Qualified beneficiary. If he otherwise satisfies the 
requirements of the respective articles concerned, a nonresident alien 
who is a resident of Switzerland and who is a beneficiary of an estate 
or trust shall be entitled to the exemption from, or reduction in the 
rate of, United States tax granted by Articles VI, VII, VIII, and XIV of 
the convention with respect to dividends, interest, and royalties and 
other like amounts, to the extent that (1) any amount paid, credited, or 
required to be distributed by such estate or trust to such beneficiary 
is deemed to consist of such items and (2) such items would, without 
regard to the convention, be includible in his gross income.
    (b) Amounts otherwise includible in gross income of beneficiary. For 
the determination of amounts which, without regard to the convention, 
are includible in the gross income of the beneficiary, see subchapter J 
of chapter 1 of the Internal Revenue Code of 1954, and the regulations 
thereunder.

                        PARTS 510	512 [RESERVED]



PART 513_IRELAND--Table of Contents




                       Subpart_Withholding of Tax

Sec.
513.2 Dividends.
513.3 Interest.
513.4 Patent and copyright royalties and film rentals.
513.5 Natural resource royalties and real property rentals.
513.6 Pensions and life annuities.
513.7 Release of excess tax withheld at source.
513.8 Addressee not actual owner.
513.9 Information to be furnished in ordinary course.
513.10 Beneficiaries of a domestic estate or trust.
513.11 Refund of income tax withheld during 1951.

    Authority: 26 U.S.C. 62.

    Source: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise 
noted. Redesignated at 25 FR 14022, Dec. 31, 1960.



                       Subpart_Withholding of Tax



Sec. 513.2  Dividends.

    The fact that the payee of the dividend is not required to pay Irish 
tax on such dividend because of the application of reliefs or exemptions 
under Irish revenue laws does not prevent the application of the 
reduction in rate of United States tax with respect to such dividend. If 
the dividend would have been subject to Irish tax had the payee thereof 
derived an income large enough to require payment of tax then liability 
to Irish tax exists for the purpose of the reduction in rate of United 
States tax. As to what constitutes a permanent establishment, see 
Article II(1)(i) of the convention.

[T.D. 8734, 62 FR 53497, Oct. 14, 1997; 63 FR 2723, Jan. 16, 1998]



Sec. 513.3  Interest.

    The provisions of Sec. 513.2 relating to the degree of liability to 
Irish tax in

[[Page 21]]

the case of dividends are equally applicable with respect to the income 
falling within the scope of this section.

[T.D. 8734, 62 FR 53497, Oct. 14, 1997]



Sec. 513.4  Patent and copyright royalties and film rentals.

    The provisions of Sec. 513.2 relating to the degree of liability to 
Irish tax in the case of dividends are equally applicable with respect 
to the income falling within the scope of this section.

[T.D. 8734, 62 FR 53498, Oct. 14, 1997]



Sec. 513.5  Natural resource royalties and real property rentals.

    The provisions of Sec. 513.2 relating to the degree of liability to 
Irsh tax in the case of dividends are equally applicable with respect to 
the income falling within the scope of this section.

[T.D. 8734, 62 FR 53498, Oct. 14, 1997]



Sec. 513.6  Pensions and life annuities.

    (a) Pensions, other than pensions paid by the Government of the 
United States to individuals in respect of services rendered thereto in 
the discharge of governmental functions, and any life annuity, derived 
from sources within the United States in taxable years beginning on or 
after January 1, 1951, by a nonresident alien individual who is resident 
in Ireland for the purposes of Irish tax are exempt from United States 
tax under the provisions of Article XII of the convention.
    (b) To obviate withholding at the source in the case of such exempt 
income the nonresident alien individual who is resident in Ireland for 
the purposes of Irish tax shall notify the withholding agent by letter 
in duplicate that such income is exempt from United States tax under the 
provisions of Article XII of the convention. The letter of notification 
shall be signed by the owner of the income, shall show the name and 
address of both the payer and the owner, and shall contain a statement 
that the owner, an individual, is neither a citizen nor a resident of 
the United States but is resident in Ireland for the purposes of Irish 
tax. This letter shall constitute authorization for the payment of such 
income without deduction of the tax at source unless the Commissioner of 
Internal Revenue subsequently notifies the withholding agent that the 
tax should be withheld from payments of such income made after receipt 
of such notice. If, after filing a letter of notification, the owner of 
the income ceases to be eligible for the benefit of the convention, he 
must promptly notify the withholding agent by letter in duplicate.
    (c) Each letter of notification, or the duplicate thereof, must be 
immediately forwarded by the withholding agent to the Commissioner of 
Internal Revenue, Clearing Branch, Washington 25, D.C.



Sec. 513.7  Release of excess tax withheld at source.

    (a) General. (1) In order to bring the convention into force and 
effect at the earliest practicable date,
    (i) The reduced rate of tax of 15 percent to be withheld at the 
source from dividends, natural resource royalties, and real property 
rentals, and
    (ii) The exemption from tax otherwise withheld at the source from 
interest, patent royalties, copyright royalties, film rentals, and the 
like,

are hereby made effective beginning January 1, 1952, in any case in 
which such natural resource royalties, real property rentals, interest, 
patent royalties, copyright royalties, film rentals, and the like are 
derived from sources within the United States, or in which such 
dividends are derived from a United States corporation, by a nonresident 
alien (including a nonresident alien individual, fiduciary, and 
partnership) who is resident in Ireland for the purposes of Irish tax, 
or by a foreign corporation whose business is managed and controlled in 
Ireland, if such alien or corporation is subject to Irish tax on such 
income and at no time during the taxable year in which such income is so 
derived had a permanent establishment within the United States.
    (2) In the case of every such taxpayer whose address at the time of 
payment was in Ireland and who furnishes to the withholding agent the 
letter of notification prescribed in Sec. Sec. 513.3(b), 513.4, or 
Sec. 513.5, where United States tax at the rate of 30 percent has been 
withheld on or after January 1, 1952, there shall be

[[Page 22]]

released (except as provided in paragraph (e) of this section) by the 
withholding agent and paid over to the person from whom it was withheld:
    (i) In the case of natural resource royalties and real property 
rentals, an amount equal to 15 percent of such royalties and rentals, 
and
    (ii) In the case of interest (other than coupon bond interest), 
patent royalties, copyright royalties, film rentals, and the like, an 
amount equal to the tax so withheld.
    (3) In the case of every such taxpayer whose address at the time of 
payment was in Ireland and who furnishes to the withholding agent Form 
1001-IR in duplicate, where United States tax at the rate of 28 percent 
or 30 percent, as the case may be, has been withheld from coupon bond 
interest on or after January 1, 1952, there shall be released (except as 
provided in paragraph (e) of this section) by the withholding agent and 
paid over to the person from whom it was withheld an amount equal to the 
tax so withheld, if such taxpayer also files in duplicate with the 
withholding agent as authorization for the release of such amount a Form 
1001-IR clearly marked ``Substitute''. One such substitute form shall be 
filed in duplicate with respect to each issue of bonds and will serve 
with respect to that issue to replace all Forms 1001 previously filed by 
such taxpayer in the calendar year in which the excess tax is released. 
The use of Form 1001-IR with each presentation of interest coupons for 
the purpose of obviating withholding of tax at source is set forth in 
Sec. 513.3(b).
    (4) In the case of dividends derived from a United States 
corporation and paid to a nonresident alien (including a nonresident 
alien individual, fiduciary, and partnership) or to a foreign 
corporation, whose address at the time of payment was in Ireland, where 
United States tax at the rate of 30 percent has been withheld from such 
dividends on or after January 1, 1952, there shall be released (except 
as provided in paragraph (d) of this section) by the withholding agent 
and paid over to the person from whom it was withheld an amount equal to 
15 percent of such dividends.
    (b) Amounts withheld during 1951. For provisions respecting the 
refund of excess tax withheld during the calendar year 1951, see Sec. 
513.11.
    (c) Pensions and life annuities. (1) In order to bring the 
convention into force and effect at the earliest practicable date the 
exemption from tax otherwise withheld at the source from life annuities 
and pensions, other than pensions paid by the Government of the United 
States to individuals in respect of services rendered thereto in the 
discharge of governmental functions, is hereby made effective beginning 
January 1, 1952, in any case in which such pensions and life annuities 
are derived from sources within the United States by a nonresident alien 
individual who is resident in Ireland for the purposes of Irish tax.
    (2) In the case of every such taxpayer whose address at the time of 
payment was in Ireland and who furnishes to the withholding agent the 
letter of notification prescribed in Sec. 513.6, where United States 
tax at the rate of 30 percent has been withheld on or after January 1, 
1952, from such pensions or life annuities, as the case may be, there 
shall be released by the withholding agent and paid over to the person 
from whom it was withheld an amount equal to the tax so withheld.
    (d) Subsidiary's dividends. (1) United States tax shall be withheld 
at the rate of 15 percent from any dividend derived from a United States 
corporation and paid on or after January 1, 1952, to a foreign 
corporation whose address is in Ireland unless, prior to the date of 
payment thereof, the Commissioner of Internal Revenue notifies the 
domestic corporation that such dividend falls within the scope of the 
proviso of Article VI(1) of the convention.
    (2) In the case of every domestic corporation receiving notification 
from the Commissioner of Internal Revenue under the provisions of Sec. 
513.2(b) that dividends paid or to be paid by it fall within the scope 
of the proviso of Article VI(1) of the convention, where United States 
tax in excess of the applicable rate of 5 percent has been withheld on 
or after January 1, 1952, from dividends which come within the scope of 
such proviso, the withholding agent shall, if so authorized in such 
notification, release and pay over to the foreign corporation from which 
it was

[[Page 23]]

withheld the excess tax withheld with respect to such dividends.
    (e) Interest paid where degree of stock ownership is determined. In 
the case of every foreign corporation whose address at the time of 
payment was in Ireland and which (1) furnishes to the domestic 
corporation a copy of the Commissioner's authorization of release 
prescribed in Sec. 513.3(c) and (2) files the letter of notification 
prescribed in Sec. 513.3(b), or the substitute Form 1001-IR prescribed 
in paragraph (a) of this section, whichever is applicable, where United 
States tax at the rate of 28 percent or 30 percent, as the case may be, 
has been withheld on or after January 1, 1952, the withholding agent 
shall release and pay over to the foreign corporation from which it was 
withheld an amount equal to the tax so withheld.



Sec. 513.8  Addressee not actual owner.

    (a) If any person with an address in Ireland who receives a dividend 
from a United States corporation with respect to which United States tax 
at the rate of only 15 percent has been withheld at source is a nominee 
or representative through whom such dividend flows to a person other 
than one described in Sec. 513.2(a) as being entitled to such reduced 
rate of 15 percent, such recipient in Ireland will withhold an 
additional amount of United States tax equivalent to the difference 
between the United States tax which would have been withheld had the 
convention not been in effect (30 percent as of the date of approval of 
this subpart) and the 15 percent withheld at the source with respect to 
such dividend pursuant to Sec. 513.2(d).
    (b) In any case in which a fiduciary or partnership with an address 
in Ireland receives, otherwise than as a nominee or representative, a 
dividend from a United States corporation with respect to which United 
States tax at the rate of only 15 percent has been withheld at source, 
if a beneficiary of such fiduciary or a partner in such partnership is 
not entitled to the reduced rate of tax provided in Article VI(1) of the 
convention, the fiduciary or partnership will withhold an additional 
amount of United States tax with respect to the portion of such dividend 
included in such beneficiary's share of the distributed or distributable 
income, or in such partner's distributive share of the income, of such 
fiduciary or partnership, as the case may be. The amount of the 
additional tax is to be calculated in the same manner as under paragraph 
(a) of this section.
    (c) If any amount of United States tax is released pursuant to Sec. 
513.7(a) by the withholding agent in the United States with respect to a 
dividend received by such a person with an address in Ireland, the 
latter will also withhold from such released amount any additional 
amount of United States tax, otherwise required to be withheld by the 
preceding provisions of this section in respect of such dividend, in the 
same manner as if at the time of payment of such dividend United States 
tax at the rate of only 15 percent had been withheld at source 
therefrom.
    (d) The amounts so withheld by such withholding agents in Ireland 
will be deposited, without converting such amounts into United States 
dollars, with the Irish Revenue Commissioners on or before the 15th day 
after the close of the calendar year quarter in which such withholding 
in Ireland occurs. Each withholding agent making such deposit will 
render therewith the appropriate Irish form as prescribed in regulations 
made by the Revenue Commissioners. The Revenue Commissioners have 
arranged that the amounts so deposited will be remitted by draft in 
United States dollars to the District Director of Internal Revenue, 
Baltimore, Maryland, U.S.A., on or before the end of the calendar month 
in which the deposits are made, such draft to be accompanied by the 
Irish form rendered by the withholding agents in Ireland in connection 
with such deposits.



Sec. 513.9  Information to be furnished in ordinary course.

    In compliance with the provisions of Article XX of the convention 
the Commissioner of Internal Revenue will transmit to the Irish Revenue 
Commissioners, as soon as practicable after the close of the calendar 
year 1952 and of each subsequent calendar year during which the 
convention is in effect, the

[[Page 24]]

following information relating to such preceding calendar year:
    (a) The name and address of each person whose address as disclosed 
on each available Form 1042 is in Ireland deriving from sources within 
the United States dividends, interest, rent, royalties, salaries, wages, 
pensions, annuities, and other fixed or determinable annual or 
periodical income; and the amount of such income as disclosed on such 
form with respect to each such person.
    (b) The duplicate copy of each available ownership certificate, Form 
1001-IR, filed pursuant to Sec. 513.3(b), and substitute Form 1001-IR, 
filed pursuant to Sec. 513.7(a), in connection with coupon bond 
interest.



Sec. 513.10  Beneficiaries of a domestic estate or trust.

    A nonresident alien who is resident in Ireland for the purposes of 
Irish tax and who is a beneficiary of a domestic estate or trust shall 
be entitled to the exemption from, or reduction in the rate of, United 
States tax provided in Articles VI, VII, VIII, IX, and XV of the 
convention with respect to dividends, interest, royalties, natural 
resource royalties, and real property rentals to the extent such item or 
items are included in his share of the distributed or distributable 
income of such estate or trust. In order to be entitled in such instance 
to the exemption from, or reduction in the rate of, tax such beneficiary 
must otherwise satisfy the requirements of these respective Articles of 
the convention and must, where applicable, execute and submit to the 
fiduciary of such estate or trust in the United States the appropriate 
letter of notification prescribed in Sec. Sec. 513.3(b), 513.4, and 
513.5.



Sec. 513.11  Refund of income tax withheld during 1951.

    (a) If United States tax withheld at the source during the year 1951 
from dividends, interest, royalties, natural resource royalties, real 
property rentals, pensions, or life annuities is in excess of the tax 
imposed by Chapter 1 (relating to the income tax) of the Internal 
Revenue Code, as modified by the convention, claim by the taxpayer for 
the refund of any overpayment shall be made under section 322 of the 
Internal Revenue Code by filing Form 843 together with Form 1040NB, Form 
1040NB-a, Form 1040B, or Form 1120NB, whichever is applicable, or with 
an amended return.
    (b) The taxpayer's total gross income from sources within the United 
States, including every item of capital gain subject to tax under the 
provisions of section 211(a)(1)(B) or 211(c) of the Internal Revenue 
Code, shall be disclosed on the return. In the event that securities are 
held in the name of a person other than the actual or beneficial owner, 
the name and address of such person must be furnished with the claim. 
There shall also be included in such claim for refund a statement:
    (1) That the taxpayer was, at the time when the item or items of 
income were derived, (i) a nonresident alien (including a nonresident 
alien individual, fiduciary, or partnership) who at such time was 
resident in Ireland for the purposes of Irish tax, or (ii) a foreign 
corporation whose business at such time was managed and controlled in 
Ireland.
    (2) That the taxpayer at no time during the taxable year in which 
the income was derived had a permanent establishment in the United 
States.
    (3) That the taxpayer is subject to Irish tax on the item or items 
of income for which the benefit of the convention is claimed.
    (c) If, however, the taxpayer is an individual who during the 
taxable year derived from sources within the United States income which 
consists exclusively of pensions or life annuities entitled to the 
benefit of Article XII of the convention, the statements specified in 
paragraph (b) (2) and (3) of this section will not be required.
    (d) As to additional information required in the case of a foreign 
corporation claiming the benefit of the 5 percent rate on dividends, or 
in certain doubtful cases the benefit of the exemption with respect to 
interest, paid by a domestic corporation, see Sec. 513.2(b) or Sec. 
513.3(c).

[[Page 25]]



PART 514_FRANCE--Table of Contents




                       Subpart_Withholding of Tax

Sec.
514.1 Introductory.
514.2 Dividends.
514.3 Dividends received by addressee not actual owner.
514.4 Interest.
514.5 Patent and copyright royalties and film rentals.
514.6 Private pensions and life annuities.
514.7 Beneficiaries of a domestic estate or trust.
514.8 Release of excess tax withheld at source.
514.9 Refund of excess tax withheld.
514.10 Effective date.

Taxable Years Beginning After December 31, 1966, or Dividends, Interest, 
             And Royalties Paid on or After August 11, 1968

514.22 Dividends received by persons not entitled to reduced rate of 
          tax.

    Authority: 26 U.S.C. 7805.



                       Subpart_Withholding of Tax

    Source: Treasury Decision 6273, 22 FR 9530, Nov. 28, 1957; 25 FR 
14022, Dec. 31, 1960, unless otherwise noted.



Sec. 514.1  Introductory.

    (a) Applicable provisions of convention. The income tax convention 
between the United States and France, signed on July 25, 1939, and 
October 18, 1946, as modified by the supplemental convention, signed 
June 22, 1956 (the instruments of ratification of which were exchanged 
on June 13, 1957), referred to in this part as the convention, provides 
in part as follows, the quoted articles being effective as indicated:

    Article I(a) of the Supplemental Convention of 1956, on June 13, 
1957.
    Article I(d) of the Supplemental Convention of 1956, on January 1, 
1952.
    Article 7 and the Protocol of the Convention of 1939, on January 1, 
1945.
    The supplemental convention signed June 22, 1956, provides in part 
as follows:

                                Article I

    The provisions of the Convention and Protocol between the United 
States and the French Republic signed at Paris on July 25, 1939 are 
hereby modified and supplemented as follows:
    (a) By striking out Article 1(a) and inserting in lieu thereof the 
following:
    ``(a) In the case of the United States: The Federal income taxes 
(including surtaxes and excess profits taxes) and the documentary taxes 
on sales or transfers of shares or certificates of stock or bonds.''

                                * * * * *

    (d) By adding immediately after Article 6 the following new 
articles:

                              ``Article 6A

    Dividends and interest derived, on or after January 1, 1952, from 
sources within one of the contracting States by a resident or 
corporation or other entity of the other State, not having a permanent 
establishment in the former State shall be subject to tax by such former 
State at a rate not in excess of 15 percent of the gross amount of such 
dividends or interest. Such reduced rate of tax shall not apply to 
dividends or interest paid prior to the calendar year in which are 
exchanged the instruments of ratification of the present Convention if, 
for the taxable year in which such dividends or interest is received, 
penalty for fraud with respect to the taxes which are the subject of the 
present Convention has been imposed against the recipient of such 
dividends or interest.''

                                * * * * *

                               Article III

    (a) The present Convention shall be ratified and the instruments of 
ratification shall be exchanged at Paris as soon as possible.
    (b) Its provisions shall come into force and shall become effective 
as of the date of the exchange of the instruments of ratification 
subject both to the provisions of Article I (d) and (e) and to the 
provisions set forth herein below.

                                * * * * *

    (c) If refund of any overpayment resulting from the application of 
Article I(d) of the present Convention is prevented on the date of 
exchange of instruments of ratification or within two years from such 
date by the operation of any law, refund of such overpayment (without 
interest) shall nevertheless be made provided that claim for refund is 
filed within two years after the date of the exchange of instruments of 
ratification of the present Convention with the contracting State to 
which such overpayment was made.
    (d) The present Convention shall remain effective so long as the 
Conventions signed July 25, 1939 and October 18, 1946, remain effective.
    The convention of July 25, 1939, provides, in part, as follows:

[[Page 26]]

                                Article 7

                                * * * * *

    Royalties derived from within one of the contracting States by a 
resident, or by a corporation or other entity of the other contracting 
State as consideration for the right to use copyrights, patents, secret 
processes and formulae, trademarks and other analogous rights shall be 
exempt from taxation in the former State, provided such resident, 
corporation or other entity does not have a permanent establishment 
there.

                                Article 8

                                * * * * *

    Private pensions and life annuities derived from within one of the 
contracting States and paid to individuals residing in the other 
contracting State shall be exempt from taxation in the former State.

Protocol:

                                * * * * *

    III. As used in this Convention:
    (a) The term ``permanent establishment'' includes branches, mines 
and oil wells, plantations, factories, workshops, stores, purchasing and 
selling and other offices, agencies, warehouses, and other fixed places 
of business but does not include a subsidiary corporation.
    When an enterprise of one of the contracting States carries on 
business in the other State through an employee or agent, established 
there, who has general authority to negotiate and conclude contracts or 
has a stock of merchandise from which he regularly fills orders which he 
receives, this enterprise shall be deemed to have a permanent 
establishment in the latter State. But the fact that an enterprise of 
one of the contracting States has business dealings in the other State 
through a bona fide commission agent or broker shall not be held to mean 
that such enterprise has a permanent establishment in the latter State.
    Insurance enterprises shall be considered as having a permanent 
establishment in one of the States as soon as they receive premiums from 
or insure risks in the territory of that State.
    IV. The term ``life annuities'' referred to in Article 8 of this 
Convention means a stated sum payable periodically at stated times 
during life, or during a specified number of years to the person who has 
paid the premium or a gross sum for such an obligation.
    The convention of October 18, 1946, provides, in part, as follows:

                                Title III

                        Administrative Assistance

                                * * * * *

                               Article 13

    (1) The competent authorities of the two Contracting States may 
prescribe regulations necessary to interpret and carry out the 
provisions of the present Convention and the Convention of July 25, 
1939.

                                * * * * *

    (b) Definitions--(1) In general. Any term defined in the convention 
or Sec. Sec. 514.1 to 514.10 shall have the meaning so assigned to it; 
any term not so defined shall, unless the context otherwise requires, 
have the meaning which such term has under the internal revenue laws of 
the United States.
    (2) France. As used in Sec. Sec. 514.1 to 514.10, the term 
``France'', when used in a geographical sense, means continental France, 
exclusive of Algeria and the Colonies.



Sec. 514.2  Dividends.

    (a) General. (1) The rate of United States tax imposed by the 
Internal Revenue Code upon dividends derived from sources within the 
United States on or after January 1, 1952, by a nonresident alien 
(including a nonresident alien individual, fiduciary, and partnership) 
who is a resident of France when such dividend is so paid, or by a 
French corporation, shall not exceed 15 percent if such alien or 
corporation at no time during the taxable year in which such dividends 
are so received has no permanent establishment within the United States. 
Article I(a) of the convention, signed June 22, 1956. As to what 
constitutes a ``permanent establishment'' see Protocol III(a), in Sec. 
514.1.
    (2) Thus, if a nonresident alien individual who is a resident of 
France performs personal services within the United States during the 
taxable year but has at no time during such year a permanent 
establishment within the United States, he is entitled to the reduced 
rate of tax with respect to dividends derived from United States 
sources, as provided in Article I(d) of the convention even though under 
the

[[Page 27]]

provisions of section 871(c) of the Internal Revenue Code of 1954 he has 
engaged in trade or business within the United States during such year 
by reason of his having rendered personal services therein.
    (b) Effect of address in France on withholding in the case of 
dividends. For the purpose of withholding of United States tax in the 
case of dividends, every nonresident alien (including a nonresident 
alien individual, fiduciary, and partnership) whose address is in France 
shall be deemed by United States withholding agents to be a nonresident 
alien who is a resident of France not having a permanent establishment 
in the United States; and every foreign corporation whose address is in 
France shall be deemed by such withholding agents to be a French 
corporation not having a permanent establishment in the United States.
    (c) Rate of withholding. (1) Withholding at source in the case of 
dividends derived from sources within the United States and paid on or 
after January 1, 1957, to nonresident aliens (including a nonresident 
alien individual, fiduciary, and partnership) and to foreign 
corporations, whose addresses are in France, shall be at the rate of 15 
percent in every case except that in which, prior to the date of payment 
of such dividends, the Commissioner of Internal Revenue has notified the 
withholding agent that the reduced rate of withholding shall not apply.
    (2) The preceding provisions respecting the application of the 
reduced withholding rate in the case of dividends paid to nonresident 
aliens and foreign corporations with addresses in France are based upon 
the assumption that the payee of the dividend is the actual owner of the 
capital stock from which the dividend is derived and consequently is the 
person liable to the United States upon such dividend. As to action by 
the recipient who is not the owner of the dividend, see Sec. 514.3.
    (3) The rate at which the United States tax has been withheld from 
any dividend paid at any time after the expiration of the thirtieth day 
after the date on which Sec. Sec. 514.1 to 514.10 are published in the 
Federal Register to any person whose address is in France at the time 
the dividend is paid shall be shown either in writing or by appropriate 
stamp on the check, draft, or other evidence of payment or on an 
accompanying statement.



Sec. 514.3  Dividends received by addressee not actual owner.

    (a) Additional tax to be withheld--(1) Nominee or representative. 
The recipient in France of any dividend, paid on or after January 1, 
1957, from which United States tax at the reduced rate of 15 percent has 
been withheld at source pursuant to Sec. 514.2(c)(1), who is a nominee 
or representative through whom the dividend is received by a person 
other than one described in Sec. 514.2(a) as being entitled to the 
reduced rate, shall withhold an additional amount of United States tax 
equivalent to the United States tax which would have been withheld if 
the convention had not been in effect (30 percent as of the date of 
approval of Sec. Sec. 514.1 to 514.10) minus the 15 percent which has 
been withheld at the source.
    (2) Fiduciary or partnership. A fiduciary or a partnership with an 
address in France which receives, otherwise than as a nominee or 
representative, a dividend from which United States tax at the reduced 
rate of 15 percent has been withheld at source pursuant to Sec. 514.2 
shall withhold an additional amount of United States tax from the 
portion of the dividend included in the gross income from sources within 
the United States of any beneficiary or partner, as the case may be, who 
is not entitled to the reduced rate of tax in accordance with Sec. 
514.2(c). The amount of the additional tax is to be calculated in the 
same manner as under subparagraph (1) of this paragraph.
    (3) Released amounts of tax. If any amount of United States tax is 
released pursuant to Sec. 514.8(a)(1) by the withholding agent in the 
United States with respect to a dividend paid to a nominee, 
representative, fiduciary, or partnership with an address in France, the 
latter shall withhold from such released amount any additional amount of 
United States tax, otherwise required to be withheld from the dividend 
by the provisions of subparagraphs (1) and (2) of this paragraph, in the 
same manner as if at the time of payment of the dividends United States 
tax at the

[[Page 28]]

rate of only 15 percent had been withheld at source therefrom.
    (b) Returns filed by French withholding agents. The amounts withheld 
pursuant to paragraph (a) of this section by any withholding agent in 
France shall be deposited, without converting the amounts into United 
States dollars, with the Directeur General des Impots of France on or 
before the 15th day after the close of the quarter of the calendar year 
in which the withholding in France occurs. The withholding agent making 
the deposit shall render therewith such appropriate French form as may 
be prescribed by the Directeur General des Impots. The amounts so 
deposited should be remitted by the Directeur General des Impots by 
draft in the United States dollars to the Director, International 
Operations Division, Internal Revenue Service, Washington 25, D. C., U. 
S. A., on or before the end of the calendar month in which the deposit 
is made, and should be accompanied by such French form as may be 
required to be rendered by the withholding agent in France in connection 
with the deposit.



Sec. 514.4  Interest.

    (a) General. The rate of United States tax imposed by the Internal 
Revenue Code upon interest on bonds, securities, notes, debentures, or 
on any other form of indebtedness, including interest on obligations of 
the United States, obligations of instrumentalities of the United 
States, and mortgages and bonds secured by real property, which is 
derived from sources within the United States in taxable years beginning 
on or after January 1, 1952, by a nonresident alien (including a 
nonresident alien individual, fiduciary, and partnership) who is a 
resident of France, or by a French corporation or other entity, shall 
not exceed 15 percent under the provisions of Article I(d) of the 
convention if such alien, corporation, or other French entity at no time 
during the taxable year in which such interest is received has a 
permanent establishment in the United States. As to what constitutes a 
permanent establishment see Article III(a) of the convention.
    (b) Application of reduced rate at source. (1) To secure withholding 
of United States tax at the rate of 15 percent at source in the case of 
coupon bond interest, the nonresident alien who is a resident of France, 
or the French corporation or other entity, shall, for each issue of 
bonds, file Form 1001-F in duplicate when presenting the interest 
coupons for payment. This form shall be signed by the owner of the 
interest, or by his trustee or agent, and shall show the name and 
address of the obligor, the name and address of the owner of the 
interest, and the amount of the interest. It shall contain a statement 
that the owner (i) is a resident of France, or is a French corporation 
or other entity, and (ii) has no permanent establishment in the United 
States.
    (2) The reduction in the rate of United States tax contemplated by 
Article 6A of the convention, insofar as it concerns coupon bond 
interest, is applicable only to the owner of the interest. The person 
presenting the coupon or on whose behalf it is presented shall, for the 
purpose of the reduction in tax, be deemed to be the owner of the 
interest only if he is, at the time the coupon is presented for payment, 
the owner of the bond from which the coupon has been detached. If the 
person presenting the coupon, or on whose behalf it is presented, is not 
the owner of the bond, Form 1001, and not Form 1001-F, shall be 
executed.
    (3) The original and duplicate of Form 1001-F shall be forwarded by 
the withholding agent to the Director, International Operations 
Division, Internal Revenue Service, Washington 25, D. C., with the 
annual return on Form 1042. Form 1001-F shall be listed on Form 1042.
    (4) To secure the reduced rate of United States tax at source in the 
case of interest other than coupon bond interest, the nonresident alien 
individual who is a resident of France, or the French corporation or 
other entity, shall file Form 1001A-F in duplicate with the withholding 
agent in the United States. This form shall be signed by the owner of 
the interest, or by his trustee or agent, and shall show the name and 
address of the obligor and the name and address of the owner of the 
interest. It shall contain a statement that the owner (i) is a resident 
of

[[Page 29]]

France, or is a French corporation or other entity, and (ii) has no 
permanent establishment in the United States.
    (5) Form 1001A-F shall be filed with the withholding agent for each 
successive three-calendar-year period during which such interest is 
paid. For this purpose, the first such period shall commence with the 
beginning of the calendar year in which such income is first paid on or 
after January 1, 1957. Each such form filed with any withholding agent 
shall be filed not later than 20 days preceding the date of the first 
payment within each successive period, or, if that is not possible 
because of special circumstances, as soon as possible after such first 
payment. Once such a form has been filed in respect of any three-
calendar-year period, no additional Form 1001A-F need be filed in 
respect thereto unless the Commissioner of Internal Revenue notifies the 
withholding agent that another such form shall be filed by the taxpayer. 
If, after filing such form, the taxpayer ceases to be eligible for the 
reduced rate of United States tax granted by Article 6A of the 
convention in respect to such interest, he shall promptly notify the 
withholding agent by letter in duplicate. When any change occurs in the 
ownership of the interest as recorded on the books of the payer, the 
reduction in rate of withholding of United States tax shall no longer 
apply unless the new owner of record is entitled to and does properly 
file a Form 1001A-F with the withholding agent.
    (6) The duplicate of each Form 1001A-F shall be immediately 
forwarded by the withholding agent to the Director, International 
Operations Division, Internal Revenue Service, Washington 25, D. C.



Sec. 514.5  Patent and copyright royalties and film rentals.

    (a) Exemption from tax. Royalties for the right to use copyrights, 
patents, designs, secret processes and formulae, trademarks, and other 
analogous property, and royalties and rentals in respect of motion 
picture films or for the use of industrial, commercial, or scientific 
equipment, which are derived from sources within the United States on or 
after January 1, 1945, by a nonresident alien individual who is a 
resident of France, or by a French corporation, are exempt from United 
States tax under the provisions of Article 7 of the convention signed 
July 25, 1939, as modified by Article 7(b) of the convention signed 
October 18, 1946, if such alien or corporation at no time during the 
taxable year in which such income is derived has engaged in trade or 
business within the United States through a permanent establishment 
situated therein.
    (b) Exemption from withholding of United States tax. To avoid 
withholding of United States tax at source in the case of items of 
income to which this section applies, the nonresident alien who is a 
resident of France, or the French corporation, shall file Form 1001A-F, 
in duplicate, with the withholding agent in the United States.
    (c) Manner of filing. The provisions of Sec. 514.4 relating to the 
execution, filing, effective period, and disposition of Form 1001A-F, 
are equally applicable with respect to the income falling within the 
scope of this section.
    (d) Revocation of 26 CFR (1939) 7.418 (Treasury Decision 5499). 
Effective January 1, 1957, the provisions of 26 CFR 7.418 (Rev. 1953, 
Parts 1-79, and Supps.) (Treasury Decision 5499, 11 F.R. 2158), approved 
February 27, 1946, are hereby made inapplicable, and the provisions of 
this section are hereby substituted therefor with respect to payments of 
royalties and film rentals made on or after January 1, 1957.



Sec. 514.6  Private pensions and life annuities.

    (a) Exemption from tax. Private pensions and life annuities as 
defined in paragraph (d) of this section, derived from sources within 
the United States on or after January 1, 1945, and paid to a nonresident 
alien who is a resident of France are exempt from United States tax 
under the provisions of Article 8 of the convention of July 25, 1939.
    (b) Exemption from withholding of United States tax--Form to use. To 
secure exemption from withholding of United States tax at the source in 
the case of private pensions and life annuities, the nonresident alien 
who is a resident of France shall file Form

[[Page 30]]

1001A-F, in duplicate, with the withholding agent in the United States.
    (c) Manner of filing. The provisions of Sec. 514.4 relating to the 
execution, filing, effective period, and disposal of Form 1001A-F are 
equally applicable with respect to the income falling within the scope 
of this section.
    (d) Definition. As used in this section, the term ``pensions'' means 
periodic payments made in consideration for services rendered or by way 
of compensation for injuries received, and the term ``life annuities'' 
means a stated sum payable periodically at stated times during life, or 
during a specified number of years, under an obligation to make the 
payments in return for adequate and full consideration in money or 
money's worth. Neither term includes retired pay or pensions paid by the 
United States or by any State or Territory of the United States.



Sec. 514.7  Beneficiaries of a domestic estate or trust.

    (a) Entitled to benefits of convention. If he otherwise satisfies 
the requirements of the respective articles concerned, a nonresident 
alien individual who is a resident of France and who is a beneficiary of 
a domestic estate or trust shall be entitled to the reduction in the 
rate of, or exemption from, United States tax granted by Articles 6A and 
7 of the convention with respect to dividends, interest, and patent 
royalties and other like amounts to the extent that (1) any amount paid, 
credited, or required to be distributed by such estate or trust to such 
beneficiary is deemed to consist of such items, and (2) such items 
would, without regard to the convention, be includible in his gross 
income.
    (b) Withholding of United States tax. In order to be entitled, 
because of the application of paragraph (a) of this section, to the 
reduction in rate of, or exemption from, withholding of United States 
tax the beneficiary must otherwise satisfy the requirements of the 
respective articles concerned, and shall, where applicable, execute and 
submit to the fiduciary of the estate or trust in the United States the 
appropriate form or forms prescribed in Sec. Sec. 514.4(b) and 
514.6(b).
    (c) Amounts otherwise includible in gross income of beneficiary. For 
the determination of amounts which, without regard to the convention, 
are includible in the gross income of the beneficiary, see subchapter J 
of chapter 1 of the Internal Revenue Code of 1954, and the regulations 
thereunder.



Sec. 514.8  Release of excess tax withheld at source.

    (a) Amounts to be released--(1) Dividends derived from domestic 
corporation. If United States tax has been withheld at the statutory 
rate on or after January 1, 1957, from dividends described in Sec. 
514.2(a) and derived from a domestic corporation by a nonresident alien 
(including a nonresident alien individual, fiduciary, and partnership) 
or by a foreign corporation, whose address at the time of payment was in 
France, the withholding agent shall release and pay over to the person 
from whom the tax was withheld an amount which is equal to the 
difference between the tax so withheld and the tax required to be 
withheld pursuant to Sec. 514.2(c).
    (2) Coupon bond interest--(i) Substitute form. In the case of every 
taxpayer who furnishes to the withholding agent Form 1001-F clearly 
marked ``Substitute'' and executed in accordance with Sec. 514.4(b)(1), 
where United States tax has been withheld at the statutory rate on or 
after January 1, 1957, from coupon bond interest, the withholding agent 
shall release and pay over to the person from whom the tax was withheld 
an amount which is equal to the difference between the tax so withheld 
and the tax required to be withheld pursuant to Sec. 514.4(b)(1) if the 
taxpayer also attaches to such form a letter in duplicate, signed by the 
owner, trustee, or agent and containing the following:
    (a) The name and address of the obligor;
    (b) The name and address of the owner from which the excess tax was 
withheld;
    (c) A statement that, at the time when the interest was derived from 
which the excess tax was withheld, the owner was neither a citizen nor a 
resident of the United States but was a resident of France, or, in the 
case of a corporation, the owner was a French corporation; and

[[Page 31]]

    (d) A statement that the owner at no time during the taxable year in 
which the interest was derived was engaged in trade or business within 
the United States through a permanent establishment situated therein.

One such substitute form shall be filed, in duplicate, with respect to 
each issue of bonds and will serve with respect to that issue to replace 
all Forms 1001 previously filed by the taxpayer in the calendar year in 
which the excess tax was withheld and with respect to which such excess 
is released. If the person presenting the coupon, or on whose behalf it 
is presented, is not the owner of the bond, Form 1001, and not Form 
1001-F, shall be executed.
    (ii) Disposition of form. The original and duplicate of substitute 
Form 1001-F (and letter) shall be forwarded by the withholding agent to 
the Director, International Operations Division, Internal Revenue 
Service, Washington, D.C., with the annual return on Form 1042. 
Substitute Form 1001-F need not be listed on Form 1042.
    (3) Noncoupon interest, royalties, private pensions, and life 
annuities. (i) If a taxpayer furnishes to the withholding agent a Form 
1001A-F, properly executed as prescribed by Sec. 514.4(b)(4), and 
United States tax has been withheld at the statutory rate on or after 
January 1, 1957, from noncoupon interest payments in respect of which 
the form is filed, the withholding agent should release and pay over to 
the person from whom the tax was withheld an amount which is equal to 
the difference between the tax so withheld and the tax required to be 
withheld pursuant to Sec. 514.4(b)(4).
    (ii) If a taxpayer furnishes to the withholding agent a Form 1001A-
F, properly executed as prescribed by Sec. 514.4(b)(4), and United 
States tax has been withheld at the statutory rate on or after January 
1, 1957, from royalties, private pensions, and life annuities in respect 
of which the form is filed, the withholding agent shall release and pay 
over to the person from whom the tax was withheld an amount which is 
equal to the total tax so withheld.
    (b) Amounts not to be released. The provisions of this section do 
not apply to excess tax withheld at source which has been paid by the 
withholding agent to the internal revenue officer entitled to receive 
payment of the tax withheld under chapter 3 of the Internal Revenue Code 
of 1954.
    (c) Statutory rate. As used in this section, the term ``statutory 
rate'' means the rate prescribed by chapter 3 of the Internal Revenue 
Code of 1954 and the regulations thereunder, as though the convention 
had not come into effect.



Sec. 514.9  Refund of excess tax withheld.

    (a) Years 1952, 1953, 1954, 1955, 1956. Where the tax withheld at 
the source upon dividends and interest paid in any one or more of the 
calendar years 1952, 1953, 1954, 1955, and 1956 is in excess of the tax 
due from the taxpayer under the convention, supplemented as set forth 
above, it will be necessary for the taxpayer to file an income tax 
return (Form 1040NB France for individuals and Form 1120NB France for 
corporations) with respect to such taxable year or years. The return 
shall cover all years for which a refund is claimed. The return must be 
filed on or before June 13, 1959. One return shall cover all years for 
which a refund is claimed. The taxpayer's total fixed or determinable, 
annual or periodical income (other than royalties) from sources within 
the United States should be reported on the return, and the income for 
each taxable year should be shown separately. There shall also be shown 
on such returns the amounts, if any, received in any of such years of 
capital gains (other than gains from the sale or exchange of stocks, 
securities or commodities) from sources within the United States. For 
this purpose, beginning with the calendar year 1954, certain 
distributions from employees' trusts, and amounts received incident to 
disposal of timber or coal or patent rights shall be included in such 
capital gains. See section 871(a)(1) of the Internal Revenue Code of 
1954 for provisions pertaining to individual taxpayers and section 
881(a) for provisions pertinent to corporate taxpayers. There shall be 
included with the return the following statements:
    (1) That the taxpayer was a nonresident alien (including a 
nonresident alien individual, fiduciary, or partnership) resident in 
France or was a

[[Page 32]]

French corporation, during the year or years for which the return is 
filed;
    (2) That the taxpayer had no permanent establishment in the United 
States during the respective years in which the income was received;
    (3) That no penalty for fraud has been imposed by the United States 
against the taxpayer claimant with respect to income tax for the year or 
years for which the return is filed.

In addition to the above statements, all information requested on the 
return must be furnished. Any tax paid in excess of that due from the 
owner of the income will be refunded by the United States Government as 
required by law. For the purpose of refund of excess tax withheld 
resulting from the tax convention, a properly executed return on Form 
1040NB France or Form 1120NB France shall constitute a claim for refund 
or credit for the amount of the overpayment disclosed by such return.
    (b) Date of payment of tax. The United States tax withheld from 
dividends and interest derived from sources within the United States by 
nonresident aliens, or by a foreign corporation not engaged in trade or 
business in the United States, is deemed to have been paid on March 15 
of the calendar year immediately succeeding that in which such income 
has been so derived. Section 1461, Internal Revenue Code of 1954. Hence, 
the United States tax withheld from dividends and interest derived by 
such aliens resident in France and such French corporations for the 
years 1952, 1953, 1954, 1955, and 1956 is deemed to have been paid, 
respectively, on March 15, 1953, March 15, 1954, March 15, 1955, March 
15, 1956, and March 15, 1957.



Sec. 514.10  Effective date.

    The provisions of Sec. Sec. 514.1 through 517.9 shall be effective 
with respect to taxable years beginning after December 31, 1956, and 
before January 1, 1967, or with respect to dividends, interest, and 
royalties paid before August 11, 1968.

[T.D. 6986, 34 FR 136, Jan. 4, 1969]

Taxable Years Beginning After December 31, 1966, or Dividends, Interest, 
             And Royalties Paid on or After August 11, 1968

    Source: Treasury Decision 6986, 34 FR 136, Jan. 4, 1969, unless 
otherwise noted.



Sec. 514.22  Dividends received by persons not entitled to reduced 
rate of tax.

    (a) General. Article 27(1) of the convention provides that each 
Contracting State shall undertake to lend assistance and support to the 
other Contracting State in the collection of taxes covered by the 
convention.
    (b) Additional French tax to be withheld in the United States--(1) 
By a nominee or representative. The recipient in the United States of 
any dividend from which French tax has been withheld at the reduced rate 
of 15 percent, who is a nominee or representative through whom the 
dividend is received by a person who is not a resident of the United 
States, shall withhold an additional amount of French tax equivalent to 
the French tax which would have been withheld if the convention had not 
been in effect (25 percent as of the date of approval of this Treasury 
decision) minus the 15 percent which has been withheld at the source.
    (2) By a fiduciary or partnership. A fiduciary or partnership with 
an address in the United States which receives, otherwise than as a 
nominee or representative, a dividend from sources within France from 
which French tax has been withheld at the reduced rate of 15 percent, 
shall withhold an additional amount of French tax from the portion of 
the dividend included in the gross income from sources within France of 
any beneficiary or partner, as the case may be, who is not entitled to 
the reduced rate of tax in accordance with the applicable provisions of 
the convention. The amount of the additional tax is to be calculated in 
the same manner as under subparagraph (1) of this paragraph.
    (3) Withholding additional French tax from amounts released or 
refunded. If any amount of French tax is released by the withholding 
agent in France with respect to a dividend received by a nominee, 
representative, fiduciary, or partnership in the United States, the

[[Page 33]]

recipient shall withhold from such released amount any additional amount 
of French tax otherwise required to be withheld from the dividend by the 
provisions of subparagraphs (1) and (2) of this paragraph, in the same 
manner as if at the time of payment of the dividends French tax at the 
rate of 15 percent had been withheld therefrom.
    (4) Return of French tax by U.S. withholding agents. Amounts of 
French tax withheld pursuant to this paragraph by withholding agents in 
the United States shall be deposited in U.S. dollars with the Director, 
Office of International Operations, Internal Revenue Service, 
Washington, D.C. 20225, on or before the 16th day after the close of the 
quarter of the calendar year in which the withholding occurs. Such 
withholding agent shall also submit such appropriate forms as may be 
prescribed by the Commissioner of Internal Revenue.

[T.D. 6986, 34 FR 136, Jan. 4, 1969, as amended by T.D. 8734, 62 FR 
53498, Oct. 14, 1997]

                        PARTS 515	520 [RESERVED]



PART 521_DENMARK--Table of Contents




                       Subpart_General Income Tax

   Taxation of Nonresident Aliens Who Are Residents of Denmark and of 
                           Danish Corporations

Sec.
521.101 Introductory.
521.102 Applicable provisions of the Internal Revenue Code.
521.103 Scope of the convention.
521.104 Definitions.
521.105 Scope of convention with respect to determination of 
          ``industrial or commercial profits''.
521.106 Control of a domestic enterprise by a Danish enterprise.
521.107 Income from operation of ships or aircraft.
521.108 Exemption from, or reduction in rate of, United States tax in 
          the case of dividends, interest and royalties.
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.

    Authority: 26 U.S.C. 62, 143, 144, 211, and 231.



                       Subpart_General Income Tax

    Source: Treasury Decision 5777, 15 FR 1595, Mar. 22, 1950, unless 
otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

   Taxation of Nonresident Aliens Who Are Residents of Denmark and of 
                           Danish Corporations



Sec. 521.101  Introductory.

    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:

                                Article I

    (1) The taxes referred to in this Convention are:
    (a) In the case of the United States of America: The Federal income 
tax, including surtaxes.
    (b) In the case of Denmark:
    The national income tax, including the war profits tax.
    The intercommunal income tax.
    The communal income tax.
    (2) The present Convention shall also apply to any other taxes of a 
substantially similar character imposed by either contracting State 
subsequently to the date of signature of the present Convention.

                               Article II

    (1) As used in this Convention:
    (a) The term ``United States'' means the United States of America, 
and when used in a geographical sense includes only the States, the 
Territories of Alaska and Hawaii, and the District of Columbia.
    (b) The term ``Denmark'' means the Kingdom of Denmark; the 
provisions of the Convention shall not, however, extend to the Faroe 
Islands; nor do they apply to Greenland.
    (c) The term ``permanent establishment'' means a branch office, 
factory, warehouse or

[[Page 34]]

other fixed place of business, but does not include the casual and 
temporary use of merely storage facilities, nor does it include an 
agency unless the agent has and exercises a general authority to 
negotiate and conclude contracts on behalf of an enterprise or has a 
stock of merchandise from which he regularly fills orders on its behalf. 
An enterprise of one of the contracting States shall not be deemed to 
have a permanent establishment in the other State merely because it 
carries on business dealings in such other State through a bona fide 
commission agent, broker or custodian acting in the ordinary course of 
his business as such. The fact that an enterprise of one of the 
contracting States maintains in the other State a fixed place of 
business exclusively for the purchase of goods or merchandise shall not 
of itself constitute such fixed place of business a permanent 
establishment of such enterprise. The fact that a corporation of one 
contracting State has a subsidiary corporation which is a corporation of 
the other State or which is engaged in trade or business in the other 
State shall not of itself constitute that subsidiary corporation a 
permanent establishment of its parent corporation.
    (d) The term ``enterprise of one of the contracting States'' means, 
as the case may be, ``United States enterprise'' or ``Danish 
enterprise''.
    (e) The term ``enterprise'' includes every form of undertaking 
whether carried on by an individual, partnership, corporation, or any 
other entity.
    (f) The term ``United States enterprise'' means an enterprise 
carried on in the United States of America by a resident of the United 
States of America or by a United States corporation or other entity; the 
term ``United States corporation or other entity'' means a partnership, 
corporation or other entity created or organized in the United States of 
America or under the law of the United States of America or of any State 
or Territory of the United States of America.
    (g) The term ``Danish enterprise'' means an enterprise carried on in 
Denmark by a resident of Denmark or by a Danish corporation or other 
entity; the term ``Danish corporation or other entity'' means a 
partnership, corporation, or other entity created or organized in 
Denmark or under Danish laws.
    (h) The term ``competent authorities'' means, in the case of the 
United States, the Commissioner of Internal Revenue or his authorized 
representative; and in the case of Denmark, the Chief of the Taxation 
Department of the Ministry of Finance (Generaldirektoren for 
Skattevaesenet) or his authorized representative.
    (2) In the application of the provisions of the present Convention 
by one of the contracting States any term not otherwise defined, shall, 
unless the context otherwise requires, have the meaning which such term 
has under its own tax laws.

                               Article III

    (1) An enterprise of one of the contracting States shall not be 
subject to taxation in the other contracting State in respect of its 
industrial and commercial profits unless it is engaged in trade or 
business in such other State through a permanent establishment situated 
therein. If it is so engaged such other State may impose its tax upon 
the entire income of such enterprise from sources within such other 
State.
    (2) In determining the industrial or commercial profits from sources 
within the territory of one of the contracting States of an enterprise 
of the other contracting State, no profits shall be deemed to arise from 
the mere purchase of goods or merchandise within the territory of the 
former contracting State by such enterprise.
    (3) Where an enterprise of one of the contracting States is engaged 
in trade or business in the territory of the other contracting State 
through a permanent establishment situated therein, there shall be 
attributed to such permanent establishment the industrial or commercial 
profits which it might be expected to derive if it were an independent 
enterprise engaged in the same or similar activities under the same or 
similar conditions and dealing at arm's length with the enterprise of 
which it is a permanent establishment and the profits so attributed 
shall, subject to the law of such other contracting State, be deemed to 
be income from sources within the territory of such other contracting 
State.

                               Article IV

    Where an enterprise of one of the contracting States, by reason of 
its participation in the management or the financial structure of an 
enterprise of the other contracting State, makes with or imposes on the 
latter, in their commercial or financial relations, conditions different 
from those which would be made with an independent enterprise, any 
profits which would normally have accrued to one of the enterprises but 
by reason of those conditions have not so accrued, may be included in 
the profits of that enterprise and taxed accordingly.

                                Article V

    (1) Income which an enterprise of one of the contracting States 
derives from the operation of ships or aircraft registered in that State 
shall be exempt from taxation in the other contracting State.
    (2) The present Convention shall not be deemed to affect the 
arrangement between the United States and Denmark providing for relief 
from double income taxation on shipping profits, effected by exchanges 
of

[[Page 35]]

notes dated May 22, August 9 and 18, October 24, 25, and 28, and 
December 5 and 6, in the year 1922.

                               Article VI

    (1) Dividends shall be taxable only in the contracting State in 
which the shareholder is resident or, if the shareholder is a 
corporation or other entity, in the contracting State in which such 
corporation or other entity is incorporated or organized.
    (2) Each of the contracting States reserves, however, the right to 
collect and retain the tax which, under its revenue laws, is deductible 
at the source with respect to such dividends, but the tax shall not 
exceed 15 percent of the amount of dividends derived from sources within 
such State by a resident, corporation or other entity of the other 
State, if the recipient has no permanent establishment in the 
contracting State from which the dividends are derived.
    (3) It is agreed, however, that the rate of dividend tax at the 
source shall not exceed five percent if the shareholder is a corporation 
controlling, directly or indirectly, at least 95 percent of the entire 
voting power in the corporation paying the dividend, and if not more 
than 25 percent of the gross income of such paying corporation is 
derived from interest and dividends, other than interest and dividends 
received from its own subsidiary corporations. Such reduction of the 
rate to five percent shall not apply if the relationship of the two 
corporations has been arranged or is maintained primarily with the 
intention of securing such reduced rate.

                               Article VII

    Interest on bonds, securities, notes, debentures, or on any other 
form of indebtedness derived from sources within one of the contracting 
States by a resident or corporation or other entity of the other 
contracting State not having a permanent establishment in the former 
State shall be exempt from tax by such former State.

                              Article VIII

    Royalties and other amounts derived as consideration for the right 
to use copyrights, patents, designs, secret processes and formulas, 
trade-marks and other like property (including rentals and like payments 
in respect of motion picture films) derived from sources within one of 
the contracting States by a resident or corporation or other entity of 
the other contracting State not having a permanent establishment in the 
former State shall be exempt from taxation in such former State.

                               Article IX

    (1) Income from real property (not including interest derived from 
mortgages and bonds secured by real property) and royalties in respect 
of the operation of mines, quarries, or other natural resources, shall 
be taxable only in the contracting State in which such property, mines, 
quarries, or other natural resources are situated.
    (2) A resident or corporation of one of the contracting States 
deriving any such income from sources within the other contracting State 
may, for any taxable year, elect to be subject to the tax of such other 
contracting State, on a net basis, as if such resident or corporation 
were engaged in trade or business within such other contracting State 
through a permanent establishment therein during such taxable year.

                                Article X

    (1) Wages, salaries, and similar compensation and pensions paid by 
one of the contracting States or by any other public authority within 
that State to individuals residing in the other State shall be taxable 
only in the former State.
    (2) Private pensions and life annuities derived from within one of 
the contracting States and paid to individuals residing in the other 
contracting State shall be exempt from taxation in the former State.
    (3) The term ``life annuities'' as used herein means a stated sum 
payable periodically at stated times during life, or during a specified 
number of years, under an obligation to make the payments in 
consideration of a gross sum paid for such obligation.

                               Article XI

    (1) Compensation for labor or personal services, including the 
practice of the liberal professions, shall be taxable only in the 
contracting State in which such services are rendered.
    (2) The provisions of paragraph (1) are, however, subject to the 
following exceptions:
    (a) A resident of Denmark shall be exempt from United States tax 
upon compensation for labor or personal services if he is temporarily 
present in the United States for a period or periods not exceeding a 
total of ninety days during the taxable year and the compensation 
received for such services does not exceed $3,000 in the aggregate. If, 
however, his compensation is received for labor or personal services 
performed as an employee of, or under contract with, a resident or 
corporation or other entity of Denmark, he will be exempt from United 
States tax if his stay in the United States does not exceed a total of 
180 days during the taxable year.
    (b) The provisions of paragraph (2)(a) of this Article shall apply 
mutatis mutandis, to a resident of the United States with respect to 
compensation for personal services otherwise subject to income tax in 
Denmark.
    (3) The provisions of this Article shall have no application to the 
income to which Article X (1) relates.

[[Page 36]]

                               Article XII

    Gains derived in one of the contracting States from the sale or 
exchange of capital assets by a resident or corporation or other entity 
of the other contracting State shall be exempt from taxation in the 
former State if such resident or corporation or other entity is not 
engaged in trade or business in such former State. [This Article deleted 
by reservation, see President's Proclamation hereinafter.]

                              Article XIII

    Students or apprentices, citizens of one of the contracting States, 
residing in the other contracting State exclusively for purposes of 
study or for acquiring business experience, shall not be taxable in the 
latter State in respect of remittances (other than their own income) 
received by them from abroad for the purposes of their maintenance or 
studies.

                               Article XIV

    A professor or teacher, a resident of one of the contracting States, 
who temporarily visits the territory of the other contracting State for 
the purpose of teaching for a period not exceeding two years at a 
university, college, school or other educational institution in the 
other contracting State, shall be exempted in such other contracting 
State from tax on his remuneration for such teaching for such period.

                               Article XV

    It is agreed that double taxation shall be avoided in the following 
manner:
    (a) The United States in determining the income taxes, including 
surtaxes, of its citizens, residents or corporations may, regardless of 
any other provision of this Convention, include in the basis upon which 
such taxes are imposed all items of income taxable under the revenue 
laws of the United States as if this convention had not come into 
effect. The United States shall, however, subject to the provisions of 
section 131, Internal Revenue Code, deduct from its taxes the amount of 
Danish taxes specified in Article I of this Convention.
    (b) Denmark, in determining its taxes specified in Article I of this 
Convention, may regardless of any other provision of this Convention, 
include in the basis upon which such taxes are imposed all items of 
income subject to such taxes under the taxation laws of Denmark. Denmark 
shall, however, deduct from the taxes so calculated the United States 
tax on income coming within the provisions of Articles III, IX, X (1), 
XIII and XIV of this Convention and on earned income earned within the 
United States, but in an amount not exceeding that proportion of the 
Danish taxes which such income bears to the entire income subject to tax 
by Denmark. Denmark will also allow as a deduction from its taxes an 
amount equal to 15 percent (five percent in the case of dividends 
covered by Article VI (3)) of the gross amount of dividends (reduced by 
the United States tax applicable to such dividends) from sources within 
the United States.

                               Article XVI

    (1) The citizens of one of the contracting States shall not, while 
resident in the other contracting State, be subjected therein to other 
or more burdensome taxes than are the citizens of such other contracting 
State residing in its territory. As used in this paragraph:
    (a) The term ``citizens'' includes all legal persons, partnerships, 
and associations created or organized under the laws in the respective 
contracting States, and
    (b) The term ``taxes'' means taxes of every kind or description 
whether national, Federal, state, provincial or municipal.
    (2) It is agreed that section 25, paragraph 5, of the Danish law No. 
391 of July 12, 1946, prescribing an addition of 50 percent of the 
capital increment tax on corporations in cases where more than 50 
percent of the entire stock capital is owned by a single shareholder 
residing outside Denmark, shall not be applicable when the shareholder 
in question is a resident of the United States or a United States 
corporation or other entity.

                              Article XVII

    The competent authorities of the contracting States shall exchange 
such information (being information available under the respective 
taxation laws of the contracting States) as is necessary for carrying 
out the provisions of the present Convention or for the prevention of 
fraud or the administration of statutory provisions against tax 
avoidance in relation to the taxes which are the subject of the present 
Convention. Any information so exchanged shall be treated as secret and 
shall not be disclosed to any person other than those concerned with the 
assessment and collection of the taxes which are the subject of the 
present Convention. No information shall be exchanged which would 
disclose any trade secret or trade process.

                              Article XVIII

    (1) The contracting States undertake to lend assistance and support 
to each other in the collection of the taxes which are the subject of 
the present Convention, together with interest, costs, and additions to 
the taxes.
    (2) In the case of application for enforcement of taxes, revenue 
claims of each of the contracting States which have been finally 
determined may be accepted for enforcement by the other contracting 
State and may be collected in that State in accordance with the laws 
applicable to the enforcement and collection of its own taxes.

[[Page 37]]

    (3) Any application shall include a certification that under the 
laws of the State making the application the taxes have been finally 
determined.
    (4) The assistance provided for in this Article shall not be 
accorded with respect to the citizens, corporations, or other entities 
of the State to which application is made, except as is necessary to 
insure that the exemption or reduced rate of tax granted under the 
present Convention to such citizens, corporations, or other entities 
shall not be enjoyed by persons not entitled to such benefits.

                               Article XIX

    The State to which application is made for information or assistance 
shall comply as soon as possible with the request addressed to it except 
that such State may refuse to comply with the request for reasons of 
public policy or if compliance would involve violation of a trade, 
business, industrial or professional secret or trade process.

                               Article XX

    Where a taxpayer shows proof that the action of the revenue 
authorities of the contracting States has resulted in double taxation in 
his case in respect of any of the taxes to which the present Convention 
relates, he shall be entitled to lodge a claim with the State of which 
he is a citizen or, if he is not a citizen of either of the contracting 
States, with the State of which he is a resident, or, if the taxpayer is 
a corporation or other entity, with the State in which it is created or 
organized. Should the claim be upheld, the competent authority of such 
State may come to an agreement with the competent authority of the other 
State with a view to equitable avoidance of the double taxation in 
question.

                               Article XXI

    (1) The provisions of this Convention shall not be construed to deny 
or affect in any manner the right of diplomatic and consular officers to 
other or additional exemptions now enjoyed or which may hereafter be 
granted to such officers.
    (2) The provisions of the present Convention shall not be construed 
to restrict in any manner any exemption, deduction, credit or other 
allowance accorded by the laws of one of the contracting States in the 
determination of the tax imposed by such State.
    (3) Should any difficulty or doubt arise as to the interpretation or 
application of the present Convention, or its relationship to 
Conventions between one of the contracting States and any other State, 
the competent authorities of the contracting States may settle the 
question by mutual agreement.

                              Article XXII

    The competent authorities of the two contracting States may 
prescribe regulations necessary to interpret and carry out the 
provisions of this Convention. With respect to the provisions of this 
Convention relating to exchange of information and mutual assistance in 
the collection of taxes, such authorities may, by common agreement, 
prescribe rules concerning matters of procedure, forms of application 
and replies thereto, conversion of currency, disposition of amounts 
collected, minimum amounts subject to collection and related matters.

                              Article xxiii

    (1) The present Convention shall be ratified and the instruments of 
ratification shall be exchanged at Washington as soon as possible.
    (2) Upon the exchange of instruments of ratification, the present 
Convention shall have effect.
    (a) In the case of United States tax, for the taxable years 
beginning on or after the first day of January of the year in which such 
exchange takes place;
    (b) In the case of Danish tax, for the taxable years beginning on or 
after the first day of April of the year in which such exchange takes 
place.
    (3) The present Convention shall continue effective for a period of 
five years and indefinitely after that period, but may be terminated by 
either of the contracting States at the end of the five-year period or 
at any time thereafter, provided that at least six months' prior notice 
of termination has been given and, in such event, the present Convention 
shall cease to be effective.
    (a) As respects United States tax, for the taxable years beginning 
on or after the first day of January next following the expiration of 
the six-month period;
    (b) As respects Danish tax, for the taxable years beginning on or 
after the first day of April next following the expiration of the six-
month period.
    Done at Washington, in duplicate, in the English and Danish 
languages, the two texts having equal authenticity, this 6th day of May 
1948.
    For the President of the United States of America:

    [seal]
                                                         G. C. Marshall.
    For his Majesty the King of Denmark:
    [seal]
                                                        Henrik Kauffman.

  Proclamation of the President of the United States Dated December 8, 
                                  1948

                                * * * * *

    And whereas the Senate of the United States of America, by their 
resolution of

[[Page 38]]

June 17, 1948, two-thirds of the Senators present concurring therein, 
did advise and consent to the ratification of the aforesaid convention 
subject to a reservation, as follows:
    The Government of the United States of America does not accept 
Article XII of the convention relating to gains from the sale or 
exchange of capital assets.
    And whereas the text of the aforesaid reservation was communicated 
by the Government of the United States of America to the Government of 
Denmark and thereafter the Government of Denmark gave notice of its 
acceptance of the aforesaid reservation;
    And whereas the aforesaid convention was duly ratified by the 
President of the United States of America on November 24, 1948, in 
pursuance of the aforesaid advice and consent of the Senate and subject 
to the aforesaid reservation, and the said convention, with the 
exception of Article XII thereof, was duly ratified on the part of 
Denmark;
    And whereas the respective instruments of ratification of the 
aforesaid convention were duly exchanged at Washington on December 1, 
1948, and a protocol of exchange of instruments of ratification, in the 
English and Danish languages, was signed on that date by the respective 
Plenipotentiaries of the United States of America and Denmark, the 
English text of which protocol reads in part: ``it is the understanding 
of both Governments that Article XII of the convention aforesaid shall 
be deemed to be deleted and of no effect.'';

                                * * * * *



Sec. 521.102  Applicable provisions of the Internal Revenue Code.

    (a) The Internal Revenue Code provides in part as follows:

                          Chapter I--Income Tax

                                * * * * *

    Sec. 22. Gross income.

                                * * * * *

    (b) Exclusions from gross income. The following items shall not be 
included in gross income and shall be exempt from taxation under this 
chapter:

                                * * * * *

    (7) Income exempt under treaty. Income of any kind, to the extent 
required by any treaty obligation of the United States;

                                * * * * *

    Sec. 62. Rules and regulations. The Commissioner, with the approval 
of the Secretary, shall prescribe and publish all needful rules and 
regulations for the enforcement of this chapter.

    (b) Pursuant to section 62 of the Internal Revenue Code, other 
provisions of the internal revenue laws, and to Article XXII of the 
convention, the following regulations, which are designated as 
Sec. Sec. 521.101 to 521.117 are hereby prescribed and all regulations 
inconsistent herewith are modified accordingly.



Sec. 521.103  Scope of the convention.

    (a) The primary purposes of the convention, to be accomplished on a 
reciprocal basis, are to avoid double taxation upon major items of 
income derived from sources in one country by persons resident in, or by 
corporations of, the other country, and to provide for administrative 
cooperation between the competent tax authorities of the two countries 
looking to the avoidance of double taxation and fiscal evasion.
    (b) The specific classes of income from sources within the United 
States exempt under the convention from United States tax for taxable 
years beginning on and after January 1, 1948, are:
    (1) Industrial and commercial profits of a Danish enterprise having 
no permanent establishment in the United States (Article III);
    (2) Income derived by a nonresident alien who is a resident of 
Denmark, or by a Danish corporation, from the operation of ships or 
aircraft registered in Denmark (Article V);
    (3) Interest and royalties (including motion picture film rentals) 
derived by a nonresident alien who is a resident of Denmark or by a 
Danish corporation if such alien or corporation has no permanent 
establishment in the United States (Articles VII and VIII);
    (4) Compensation and pensions paid by Denmark to aliens for services 
rendered to Denmark (Article X(1));
    (5) Private pensions and life annuities derived by nonresident alien 
individuals residing in Denmark (Article X(2));

[[Page 39]]

    (6) Compensation, subject to certain limitations, for personal 
services derived by a nonresident alien who is a resident of Denmark 
(Article XI);
    (7) Remittances from sources outside the United States received in 
the United States by a Danish citizen who is temporarily present in the 
United States for the purposes of study or for acquiring business 
experience, such remittances being for the purpose of his maintenance or 
studies (Article XIII);
    (8) Remuneration derived from teaching in the United States for a 
period of not more than two years by a professor or teacher who is a 
resident of Denmark but who is temporarily present in the United States 
(Article XIV).
    (c) The convention also reduces to 15 percent the rate of tax 
otherwise imposed upon dividends derived by a nonresident alien who is a 
resident of Denmark, or by a Danish corporation, if such alien or 
corporation has no permanent establishment in the United States (Article 
VI).
    (d) [Reserved]
    (e) The convention does not affect the liability to United States 
income taxation of citizens of Denmark who are residents of the United 
States except that such individuals are entitled to the benefits of 
Article XV (relating to credit for Danish income tax), and of Article 
XVI (relating to equality of taxation). Except as provided in Article 
XV, relating to the credit for income tax, the convention does not 
affect taxation by the United States of a citizen of the United States 
or of a domestic corporation, even though such citizen is resident in 
Denmark and such corporation is engaged in trade or business in Denmark.

[T.D. 5777, 15 FR 1595, Mar. 22, 1950, as amended by T.D. 8732, 62 FR 
53498, Oct. 14, 1997]



Sec. 521.104  Definitions.

    (a) As used in Sec. Sec. 521.101 to 521.117, unless the context 
otherwise requires, the terms defined in the convention shall have the 
meanings so assigned to them. Any term used in Sec. Sec. 521.101 to 
521.117, which is not defined in the convention but which is defined in 
the Internal Revenue Code shall be given the definition contained 
therein unless the context otherwise requires.
    (b) As used in Sec. Sec. 521.101 to 521.117.
    (1) The term ``permanent establishment'' means a branch office, 
factory, warehouse or other fixed place of business, but does not 
include the casual and temporary use of merely storage facilities. The 
fact that a Danish corporation has a domestic subsidiary corporation or 
a foreign subsidiary corporation having a branch in the United States, 
does not of itself constitute either subsidiary corporation a permanent 
establishment of the parent Danish enterprise. The fact that a Danish 
enterprise has business dealings in the United States through a bona 
fide commission agent, broker, or custodian, acting in the ordinary 
course of his business as such, or maintains in the United States an 
office or other fixed place of business used exclusively for the 
purchase of goods or merchandise, does not mean that such Danish 
enterprise has a permanent establishment in the United States. If, 
however, a Danish enterprise carries on business in the United States 
through an agent who has, and habitually exercises, a general authority 
to negotiate and conclude contracts on behalf of such enterprise or if 
it has an agent who maintains within the United States a stock of 
merchandise from which he regularly fills orders on behalf of his 
principal, then such enterprise shall be deemed to have a permanent 
establishment in the United States. However, an agent having power to 
contract on behalf of his principal but only at fixed prices and under 
conditions determined by the principal does not necessarily constitute a 
permanent establishment of such principal. The mere fact that an agent 
(assuming he has no general authority to contract on behalf of his 
employer or principal) maintains samples or occasionally fills orders 
from incidental stocks of goods maintained in the United States will not 
constitute a permanent establishment within the United States. The mere 
fact that salesmen, employees of a Danish enterprise, promote the sale 
of their employer's products in the United States or that such 
enterprise transacts business in the United States by means of mail 
order activities, does not mean such enterprise has a permanent

[[Page 40]]

establishment therein. The term ``permanent establishment'' as used in 
the convention implies the active conduct therein of a business 
enterprise. The mere ownership, for example, of timberlands or a 
warehouse in the United States by a Danish enterprise does not mean that 
such enterprise has a permanent establishment therein. As to the effect 
of the maintenance of a permanent establishment within the United States 
upon exemption from United States tax in the case of interest and 
royalties and reduction in the rate of United States tax in the case of 
dividends, see Sec. 521.108.
    (2) The term ``enterprise'' means any commercial or industrial 
undertaking whether conducted by an individual, partnership, 
corporation, or other entity. It includes such activities as 
manufacturing, merchandising, mining, processing, and banking. It does 
not include the rendition of personal services. Hence, a non resident 
alien who is a resident of Denmark and who renders personal services is 
not, merely by reason of such services, engaged in an enterprise within 
the meaning of the convention and his liability to United States tax is 
not affected by Article III of the convention.
    (3) The term ``Danish enterprise'' means an enterprise carried on in 
Denmark by a resident of Denmark or by a Danish corporation or other 
entity. The term ``Danish corporation or other entity'' means a 
partnership, corporation or other entity created or organized in Denmark 
or under the laws of Denmark.
    (4) The term ``industrial or commercial profits'' means profits 
arising from industrial, commercial, mercantile, manufacturing, and like 
activities of a Danish enterprise as defined in this section. Such term 
does not include rentals, royalties, interest, dividends, fees, 
compensation for personal services, nor gains derived from the sale or 
exchange of capital assets. Such enumerated items of income are not 
governed by the provisions of Article III of the convention.



Sec. 521.105  Scope of convention with respect to determination of 
``industrial or commercial profits''.

    (a) General. Article III of the convention adopts the principle that 
an enterprise of one of the contracting States shall not be taxable by 
the other contracting State upon its industrial or commercial profits 
unless it has a permanent establishment in the latter State. Hence, a 
Danish enterprise is subject to United States tax upon its industrial 
and commercial profits to the extent of such profits from sources within 
the United States only if it has a permanent establishment within the 
United States. From the standpoint of Federal income taxation, the 
article has application only to a Danish enterprise and to the 
industrial and commercial income thereof from sources within the United 
States. It has no application for example, to compensation for labor or 
personal services performed in the United States nor to income derived 
from real property located in the United States, including rentals and 
royalties therefrom, nor to gains from the sale or disposition of such 
property, nor to interest, dividends, royalties, other fixed or 
determinable annual or periodical income and gains derived from the sale 
or exchange of capital assets.
    (b) No United States permanent establishment. A nonresident alien 
(including a nonresident alien individual, fiduciary and partnership) 
who is a resident of Denmark or a Danish corporation, carrying on an 
enterprise in Denmark and having no permanent establishment in the 
United States, is not for taxable years beginning on or after January 1, 
1948, subject to United States income tax upon industrial or commercial 
profits from sources within the United States. For example, if the 
Danish enterprise carried on by such alien or corporation sells, in 
1948, merchandise, such as silverware, dairy products, or liquors, 
through a bona fide commission agent or broker in the United States 
acting in the ordinary course of his business as such agent or broker, 
the resulting profits are, under the terms of Article III of the 
convention, exempt from United States income tax. Likewise no permanent 
establishment exists and no United

[[Page 41]]

States income tax attaches to such profits if such enterprise, through 
its sales agents in the United States, secures orders for its products, 
the sales being made in Denmark.
    (c) United States permanent establishment. A nonresident alien 
(including a nonresident alien individual, fiduciary and partnership), 
who is a resident of Denmark, or a Danish corporation, whether or not 
carrying on a Danish enterprise, having a permanent establishment in the 
United States, is subject to tax upon industrial or commercial profits 
from sources within the United States to the same extent as are 
nonresident aliens and foreign corporations engaged in trade or business 
therein. In the determination of the income taxable to such alien or 
foreign corporation all industrial and commercial profits from sources 
within the United States shall be deemed to be allocable to the 
permanent establishment in the United States. Hence, for example, if a 
Danish enterprise having a permanent establishment in the United States 
sells in the United States, through a commission agent therein goods 
produced in Denmark, the resulting profits derived from United States 
sources from such transactions are allocable to such permanent 
establishment even though such transactions were carried on 
independently of such establishment. In determining industrial and 
commercial profits no account shall be taken of the mere purchase of 
merchandise within the United States by the Danish enterprise. The 
industrial or commercial profits of the permanent establishment shall be 
determined as if the establishment were an independent enterprise 
engaged in the same or similar activities and dealing at arm's length 
with the enterprise of which it is a permanent establishment.



Sec. 521.106  Control of a domestic enterprise by a Danish enterprise.

    Article IV of the convention provides, in effect, that if a Danish 
corporation by reason of its control of a domestic enterprise imposes on 
such later enterprise conditions different from those which would result 
from normal business relations between independent enterprises, the 
accounts between the enterprises may be adjusted so as to ascertain the 
true net income of each enterprise. The purpose is to place the 
controlled domestic enterprise on a tax parity with an uncontrolled 
domestic enterprise by determining, according to the standard of an 
uncontrolled enterprise, the true net income from the property and 
business of the controlled enterprise. The basic objective of the 
article is that if the accounting records do not truly reflect the net 
income from the property and business of such domestic enterprise the 
Commissioner of Internal Revenue may intervene and, by making such 
distributions, apportionments, or allocations as he may deem necessary 
of gross income or deductions of any item or element affecting net 
income as between such domestic enterprise and the Danish enterprise by 
which it is controlled or directed, determine the true net income of the 
domestic enterprise. The provisions of Sec. 29.45-1 of Regulations 111 
(26 CFR 1949 ed. Supps. 29.45-1) [and Sec. 39.45-1 of Regulations 118 
(26 CFR, Rev. 1953, Parts 1-79, and Supps.)] shall, insofar as 
applicable, be followed in the determination of the net income of the 
domestic business.



Sec. 521.107  Income from operation of ships or aircraft.

    The income derived from the operation of ships or aircraft 
registered in Denmark by a nonresident alien who is a resident of 
Denmark, or by a Danish corporation, and carrying on an enterprise in 
Denmark, is, for taxable years beginning on or after January 1, 1948, 
exempt from United States income tax under the provisions of Article V 
of the convention.



Sec. 521.108  Exemption from, or reduction in rate of, United States 
tax in the case of dividends, interest and royalties.

    (a) Dividends--(1) General. The tax imposed by the Internal Revenue 
Code in the case of dividends received from sources within the United 
States by (i) a nonresident alien (including a nonresident alien 
individual, fiduciary and partnership) who is a resident of Denmark, or 
(ii) a Danish corporation is, for taxable years beginning on and

[[Page 42]]

after January 1, 1948, limited to 15 percent under the provisions of 
Article VI (relating to dividends) if such alien or corporation, at no 
time during the taxable year in which such dividends were so derived, 
had a permanent establishment within the United States. Thus, if a 
nonresident alien who is a resident of Denmark, performs personal 
services within the United States during the calendar year 1948 but has 
at no time during such year a permanent establishment within the United 
States, he is entitled to the reduced rate of tax with respect to such 
dividends derived in that year from United States sources, as provided 
in Article VI of the convention, even though by reason of his having 
rendered personal services within the United States he is engaged in 
trade or business therein in that year within the meaning of section 
211(b) of the Internal Revenue Code. If, for example, A, a nonresident 
alien who is a resident of Denmark, derives in 1948, $5,000 compensation 
for such personal services and his only other income from sources within 
the United States consists of dividends, the dividends are subject to 
tax at a rate not to exceed 15 percent and his earned income is subject 
to normal tax and surtax without taking the dividends into account in 
determining the tax on such earned income.
    (2) Dividends paid by a United States subsidiary corporation. Under 
the provisions of Article VI(3) of the convention, dividends paid by a 
domestic corporation to a Danish corporation are subject to tax at the 
rate of only 5 percent if (i) such Danish corporation controls, directly 
or indirectly, at the time the dividend is paid 95 percent or more of 
the voting power in such domestic corporation, (ii) not more than 25 
percent of the gross income of the domestic corporation for the three-
year period immediately preceding the taxable year in which the dividend 
is paid consists of dividends and interest (other than dividends and 
interest paid to such domestic corporation by its own subsidiary 
corporations, if any), and (iii) the relationship between such domestic 
corporation and such Danish corporation has not been arranged or 
maintained primarily with the intention of securing such reduced rate of 
5 percent.
    (b) Interest and royalties. (1) Interest, whether on bonds, 
securities, notes, debentures, or any other form of indebtedness 
(including interest on obligations of the United States and on 
obligations of instrumentalities of the United States), and royalties 
for the right to use copyrights, patents, designs, secret processes and 
formulae, trade-marks, and other analogous property and royalties 
(including rentals and like payments in respect of motion picture films) 
received from sources within the United States by (i) a nonresident 
alien (including a nonresident alien individual, fiduciary, and 
partnership) who is a resident of Denmark, or (ii) a Danish corporation, 
are, for taxable years beginning on and after January 1, 1948, exempt 
from United States tax under the provisions of Articles VII and VIII of 
the convention if such alien or corporation at no time during the 
taxable year in which such interest or royalty was so derived had a 
permanent establishment situated within the United States.
    (2) Such interest and royalties are, therefore, not subject to the 
withholding provisions of the Internal Revenue Code.
    (c) Beneficiaries of an estate or trust. (1) A nonresident alien who 
is a resident of Denmark and who is a beneficiary of a domestic estate 
or trust shall be entitled to the exemption, or reduction in the rate of 
tax, as the case may be, provided in Articles VI, VII and VIII of the 
convention with respect to dividends, interest and royalties to the 
extent that such item or items are included in his distributive share of 
income of such estate or trust if he at no time during the taxable year 
had a permanent establishment in the United States. In such case such 
beneficiary must, in order to be entitled to the exemption or reduction 
in the rate of tax execute Form 101-D or Form 1001A-D (modified to show 
dividends where applicable) and file such form with the fiduciary of 
such estate or trust in the United States.
    (2) In any case in which dividends, interest or royalties are 
derived from United States sources by a Danish estate or trust, any 
beneficiary of such

[[Page 43]]

estate or trust who is not a resident of Denmark, or who has a permanent 
establishment in the United States, is not entitled to any exemption 
under the convention with respect to such income included in his 
distributive share of the income of the estate or trust.



Sec. 521.109  Real property income, natural resource royalties.

    Under Article IX of the convention, a nonresident alien (including a 
nonresident alien individual, fiduciary, and partnership) who is a 
resident of Denmark, or a Danish corporation, who derives from sources 
within the United States in any taxable year beginning on or after 
January 1, 1948, income from real property (not including interest 
derived from mortgages or bonds secured by real property) or royalties 
from the operation of mines, quarries, oil wells or other natural 
resources may, for such taxable year, elect to be subject to Federal 
income tax as if such alien or corporation were engaged in trade or 
business within the United States by reason of having a permanent 
establishment therein during such taxable year. Such election shall be 
made by so signifying on the return for such year. The election so 
signified shall be irrevocable for the taxable year for which such 
election is made. In such case a return may be filed by the nonresident 
alien or foreign corporation even though the sole income of such alien 
or corporation from sources within the United States is fixed or 
determinable annual or periodical income upon which the tax has been 
fully satisfied at the source and there exists no necessity for the 
filing of the return except for the purposes of securing the benefits of 
Article IX of the convention. See Sec. 29.217-2 of Regulations 111 (26 
CFR 1949 ed. Supps. 29.217-2) [and Sec. 39.217-2 of Regulations 118 (26 
CFR, Rev. 1953, Parts 1-79, and Supps.)]



Sec. 521.110  Government wages, salaries, pensions and similar 
remuneration.

    Under Article X (1) of the convention any wage, salary, similar 
compensation or pension paid by the Government of Denmark or by any 
other public authority within Denmark to an individual in the United 
States is exempt from Federal income tax for taxable years beginning on 
and after January 1, 1948. By reason, however, of the application of 
Article XV (a) of the convention, such exemption does not apply to 
recipients of such income who are either citizens of the United States 
or alien residents therein. As to the taxation generally of compensation 
of alien employees of foreign governments, see section 116(h) of the 
Internal Revenue Code and Sec. 29.116-2 of Regulations 111 (26 CFR 1949 
ed. Supps. 29.116-2) [and Sec. 39.116-2 of Regulations 118 (26 CFR, 
Rev. 1953, Parts 1-79, and Supps.)].



Sec. 521.111  Pensions and life annuities.

    Under the provisions of Article X(2) of the convention, private 
pensions and life annuities derived from sources within the United 
States by nonresident alien individuals who are residents of Denmark are 
exempt from Federal income tax for taxable years beginning on and after 
January 1, 1948. The term ``life annuities'' is defined in Article X(3). 
The term ``private pensions'' does not include pensions or retired pay 
paid by the United States or by any State or Territory of the United 
States; it does include periodic payments made in consideration for 
services rendered or by way of compensation for injuries received.



Sec. 521.112  Compensation for labor or personal services.

    Article XI of the convention adopts the principle that compensation 
for labor or personal services, including the practice of the liberal 
professions, is subject to tax only in the contracting State in which 
such services are rendered. Hence, in general, such compensation derived 
by a nonresident alien individual residing in Denmark for services 
rendered in the United States is subject to Federal income tax. Under 
Article XI of the convention this general rule is subject to the 
following exceptions:
    (a) Where such individual is temporarily present in the United 
States for a period or periods not exceeding a total of 90 days during 
the taxable year, compensation received for labor or personal services 
within the United States during such year is exempt from

[[Page 44]]

Federal income tax provided such compensation does not exceed $3,000 in 
the aggregate.
    (b) Where such individual is temporarily present in the United 
States for a period or periods not exceeding a total of 180 days during 
the taxable year, compensation for labor or personal services within the 
United States during such year is exempt from Federal income tax 
provided such compensation is received for services performed as a 
worker or employee of, or under contract with, a resident or corporation 
of Denmark (even though such resident or corporation is engaged in trade 
or business in the United States) which resident or corporation actually 
bears the expense of such compensation and is not reimbursed therefor by 
another person.
    As to the source of compensation for labor or personal services, see 
section 119(a)(3) of the Internal Revenue Code.



Sec. 521.113  Students and apprentices; remittances.

    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.



Sec. 521.114  Visiting professors or teachers.

    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.



Sec. 521.115  Credit against United States tax liability for Danish tax.

    For the purpose of avoidance of double taxation, Article XV provides 
that, on the part of the United States, there shall be allowed against 
the United States income tax a credit for the amount of Danish taxes 
described in Article I of the convention imposed on income derived from 
sources within Denmark for taxable years beginning on and after January 
1, 1948. Such credit, however, is subject to the limitations provided in 
section 131 of the Internal Revenue Code (relating to the credit for 
foreign taxes). See Sec. Sec. 29.131-1 to 29.131-10 of Regulations 111 
(26 CFR 1949 ed. Supps. 29.131-1 to 29.131-10) [and Sec. Sec. 39.131(a) 
1 to 39.131(j)-1 of Regulations 118 (26 CFR, Rev. 1953, Parts 1-79, and 
Supps.)].



Sec. 521.116  Reciprocal administrative assistance.

    (a) General. (1) By Article XVII of the convention, the United 
States and Denmark adopt the principle of exchange of such information 
as is necessary for carrying out the provisions of the convention or for 
the prevention of fraud or for the detection of practices which are 
aimed at reduction of the revenues of either country, but not including 
information which would disclose a trade, business, industrial or 
professional secret or trade process.
    (2) The information and correspondence relative to exchange of 
information may be transmitted directly by the Commissioner of Internal 
Revenue to the Chief of the Taxation Department of the Ministry of 
Finance (Generaldirektoren for Skattevaesenet) of Denmark.
    (b) Information to be furnished in due course. (1) Pursuant to such 
principle, withholding agents shall, in the preparation of withholding 
returns, Form 1042, report on such returns, for the calendar year 1949 
and each subsequent calendar year, in addition to the items of income 
upon which tax has been

[[Page 45]]

withheld at the source, those items of income paid to a nonresident 
alien individual resident in Denmark, or to a Danish corporation, upon 
which tax has not been withheld at the source. Such return shall show 
the same information with respect to such items of income upon which tax 
has not been withheld at the source as is shown with respect to items of 
income upon which the tax has been withheld at the source.
    (2) In accordance with the provisions of Article XVII of the 
convention, the Commissioner of Internal Revenue will transmit to the 
Chief of the Taxation Department of the Ministry of Finance of Denmark, 
as soon as practicable after the close of the calendar year 1949, and of 
each calendar year thereafter during which the convention is in effect, 
the following information relating to such calendar year: The names and 
addresses of all persons whose addresses are in Denmark as disclosed on 
such withholding return, Form 1042, deriving from sources within the 
United States dividends interest (other than coupon bond interest), 
rents, royalties, salaries, wages, pensions, annuities and other fixed 
or determinable annual or periodical profits or income, and the amount 
of such income with respect to such persons as disclosed on such return, 
together with ownership certificate, Form 1001-D, filed in connection 
with coupon bond interest. Such transmission shall constitute compliance 
with Article XVII of the convention and of Sec. Sec. 521.101 to 
521.117.
    (c) Information in specific cases. Under the provisions and 
limitations of Article XVII of the convention, and subject to the 
provisions of Article XIX and Article XXII of the convention, and upon 
the request of the Chief of the Taxation Department of the Ministry of 
Finance of Denmark, the Commissioner of Internal Revenue shall furnish 
to the Chief of the Taxation Department information available to or 
obtainable by the Commissioner of Internal Revenue relative to the tax 
liability of any person under the revenue laws of Denmark in any case in 
which such information is necessary to the administration of the 
provisions of the convention or for the prevention of fraud or the 
administration of statutory provisions against tax avoidance.



Sec. 521.117  Claims in cases of double taxation.

    Under Article XX of the convention, where the action of the revenue 
authorities of the contracting States has resulted in double taxation in 
respect of any of the taxes to which the convention relates, the 
taxpayer is entitled to lodge a claim with the country of which he is a 
citizen or, if he is not a citizen of either country, with the country 
of which he is a resident, or if the taxpayer is a corporation or other 
entity, with the country in which it is created or organized. Article XX 
further provides that should the claim be upheld, the competent 
authority of the country with which the claim is lodged may come to an 
agreement with the competent authority of the other country with a view 
to equitable avoidance of the double taxation. Such a claim on behalf of 
a United States citizen or corporation or other entity, or on behalf of 
a resident of the United States who is not a Danish citizen, shall be 
filed with the Commissioner of Internal Revenue, Washington, D.C. The 
claim should be set up in the form of a letter and should show fully all 
facts on the basis of which the claimant alleges that such double 
taxation has resulted. If the Commissioner of Internal Revenue 
determines that there is an appropriate basis for the claim under the 
convention, he will take the matter up with the Chief of the Taxation 
Department of the Ministry of Finance of Denmark with a view to 
arranging an agreement of the character contemplated by Article XX.

[[Page 47]]



                              FINDING AIDS




  --------------------------------------------------------------------

  A list of CFR titles, subtitles, chapters, subchapters and parts and 
an alphabetical list of agencies publishing in the CFR are included in 
the CFR Index and Finding Aids volume to the Code of Federal Regulations 
which is published separately and revised annually.

  Table of CFR Titles and Chapters
  Alphabetical List of Agencies Appearing in the CFR
  Table of OMB Control Numbers
  List of CFR Sections Affected

[[Page 49]]



                    Table of CFR Titles and Chapters




                      (Revised as of April 1, 2010)

                      Title 1--General Provisions

         I  Administrative Committee of the Federal Register 
                (Parts 1--49)
        II  Office of the Federal Register (Parts 50--299)
        IV  Miscellaneous Agencies (Parts 400--500)

                    Title 2--Grants and Agreements

            Subtitle A--Office of Management and Budget Guidance 
                for Grants and Agreements
         I  Office of Management and Budget Governmentwide 
                Guidance for Grants and Agreements (Parts 100--
                199)
        II  Office of Management and Budget Circulars and Guidance 
                (200--299)
            Subtitle B--Federal Agency Regulations for Grants and 
                Agreements
       III  Department of Health and Human Services (Parts 300-- 
                399)
        VI  Department of State (Parts 600--699)
      VIII  Department of Veterans Affairs (Parts 800--899)
        IX  Department of Energy (Parts 900--999)
        XI  Department of Defense (Parts 1100--1199)
       XII  Department of Transportation (Parts 1200--1299)
      XIII  Department of Commerce (Parts 1300--1399)
       XIV  Department of the Interior (Parts 1400--1499)
        XV  Environmental Protection Agency (Parts 1500--1599)
     XVIII  National Aeronautics and Space Administration (Parts 
                1880--1899)
      XXII  Corporation for National and Community Service (Parts 
                2200--2299)
     XXIII  Social Security Administration (Parts 2300--2399)
      XXIV  Housing and Urban Development (Parts 2400--2499)
       XXV  National Science Foundation (Parts 2500--2599)
      XXVI  National Archives and Records Administration (Parts 
                2600--2699)
     XXVII  Small Business Administration (Parts 2700--2799)
    XXVIII  Department of Justice (Parts 2800--2899)
       XXX  Department of Homeland Security (Parts 3000--3099)
      XXXI  Institute of Museum and Library Services (Parts 3100--
                3199)
     XXXII  National Endowment for the Arts (Parts 3200--3299)
    XXXIII  National Endowment for the Humanities (Parts 3300--
                3399)

[[Page 50]]

      XXXV  Export-Import Bank of the United States (Parts 3500--
                3599)
    XXXVII  Peace Corps (Parts 3700--3799)

                        Title 3--The President

         I  Executive Office of the President (Parts 100--199)

                           Title 4--Accounts

         I  Government Accountability Office (Parts 1--99)
        II  Recovery Accountability and Transparency Board (Parts 
                200--299)

                   Title 5--Administrative Personnel

         I  Office of Personnel Management (Parts 1--1199)
        II  Merit Systems Protection Board (Parts 1200--1299)
       III  Office of Management and Budget (Parts 1300--1399)
         V  The International Organizations Employees Loyalty 
                Board (Parts 1500--1599)
        VI  Federal Retirement Thrift Investment Board (Parts 
                1600--1699)
      VIII  Office of Special Counsel (Parts 1800--1899)
        IX  Appalachian Regional Commission (Parts 1900--1999)
        XI  Armed Forces Retirement Home (Parts 2100--2199)
       XIV  Federal Labor Relations Authority, General Counsel of 
                the Federal Labor Relations Authority and Federal 
                Service Impasses Panel (Parts 2400--2499)
        XV  Office of Administration, Executive Office of the 
                President (Parts 2500--2599)
       XVI  Office of Government Ethics (Parts 2600--2699)
       XXI  Department of the Treasury (Parts 3100--3199)
      XXII  Federal Deposit Insurance Corporation (Parts 3200--
                3299)
     XXIII  Department of Energy (Parts 3300--3399)
      XXIV  Federal Energy Regulatory Commission (Parts 3400--
                3499)
       XXV  Department of the Interior (Parts 3500--3599)
      XXVI  Department of Defense (Parts 3600-- 3699)
    XXVIII  Department of Justice (Parts 3800--3899)
      XXIX  Federal Communications Commission (Parts 3900--3999)
       XXX  Farm Credit System Insurance Corporation (Parts 4000--
                4099)
      XXXI  Farm Credit Administration (Parts 4100--4199)
    XXXIII  Overseas Private Investment Corporation (Parts 4300--
                4399)
      XXXV  Office of Personnel Management (Parts 4500--4599)
        XL  Interstate Commerce Commission (Parts 5000--5099)
       XLI  Commodity Futures Trading Commission (Parts 5100--
                5199)
      XLII  Department of Labor (Parts 5200--5299)
     XLIII  National Science Foundation (Parts 5300--5399)

[[Page 51]]

       XLV  Department of Health and Human Services (Parts 5500--
                5599)
      XLVI  Postal Rate Commission (Parts 5600--5699)
     XLVII  Federal Trade Commission (Parts 5700--5799)
    XLVIII  Nuclear Regulatory Commission (Parts 5800--5899)
         L  Department of Transportation (Parts 6000--6099)
       LII  Export-Import Bank of the United States (Parts 6200--
                6299)
      LIII  Department of Education (Parts 6300--6399)
       LIV  Environmental Protection Agency (Parts 6400--6499)
        LV  National Endowment for the Arts (Parts 6500--6599)
       LVI  National Endowment for the Humanities (Parts 6600--
                6699)
      LVII  General Services Administration (Parts 6700--6799)
     LVIII  Board of Governors of the Federal Reserve System 
                (Parts 6800--6899)
       LIX  National Aeronautics and Space Administration (Parts 
                6900--6999)
        LX  United States Postal Service (Parts 7000--7099)
       LXI  National Labor Relations Board (Parts 7100--7199)
      LXII  Equal Employment Opportunity Commission (Parts 7200--
                7299)
     LXIII  Inter-American Foundation (Parts 7300--7399)
      LXIV  Merit Systems Protection Board (Parts 7400--7499)
       LXV  Department of Housing and Urban Development (Parts 
                7500--7599)
      LXVI  National Archives and Records Administration (Parts 
                7600--7699)
     LXVII  Institute of Museum and Library Services (Parts 7700--
                7799)
    LXVIII  Commission on Civil Rights (Parts 7800--7899)
      LXIX  Tennessee Valley Authority (Parts 7900--7999)
      LXXI  Consumer Product Safety Commission (Parts 8100--8199)
    LXXIII  Department of Agriculture (Parts 8300--8399)
     LXXIV  Federal Mine Safety and Health Review Commission 
                (Parts 8400--8499)
     LXXVI  Federal Retirement Thrift Investment Board (Parts 
                8600--8699)
    LXXVII  Office of Management and Budget (Parts 8700--8799)
     XCVII  Department of Homeland Security Human Resources 
                Management System (Department of Homeland 
                Security--Office of Personnel Management) (Parts 
                9700--9799)
      XCIX  Department of Defense Human Resources Management and 
                Labor Relations Systems (Department of Defense--
                Office of Personnel Management) (Parts 9900--9999)

                      Title 6--Domestic Security

         I  Department of Homeland Security, Office of the 
                Secretary (Parts 0--99)

[[Page 52]]

                         Title 7--Agriculture

            Subtitle A--Office of the Secretary of Agriculture 
                (Parts 0--26)
            Subtitle B--Regulations of the Department of 
                Agriculture
         I  Agricultural Marketing Service (Standards, 
                Inspections, Marketing Practices), Department of 
                Agriculture (Parts 27--209)
        II  Food and Nutrition Service, Department of Agriculture 
                (Parts 210--299)
       III  Animal and Plant Health Inspection Service, Department 
                of Agriculture (Parts 300--399)
        IV  Federal Crop Insurance Corporation, Department of 
                Agriculture (Parts 400--499)
         V  Agricultural Research Service, Department of 
                Agriculture (Parts 500--599)
        VI  Natural Resources Conservation Service, Department of 
                Agriculture (Parts 600--699)
       VII  Farm Service Agency, Department of Agriculture (Parts 
                700--799)
      VIII  Grain Inspection, Packers and Stockyards 
                Administration (Federal Grain Inspection Service), 
                Department of Agriculture (Parts 800--899)
        IX  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Fruits, Vegetables, Nuts), Department 
                of Agriculture (Parts 900--999)
         X  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Milk), Department of Agriculture 
                (Parts 1000--1199)
        XI  Agricultural Marketing Service (Marketing Agreements 
                and Orders; Miscellaneous Commodities), Department 
                of Agriculture (Parts 1200--1299)
       XIV  Commodity Credit Corporation, Department of 
                Agriculture (Parts 1400--1499)
        XV  Foreign Agricultural Service, Department of 
                Agriculture (Parts 1500--1599)
       XVI  Rural Telephone Bank, Department of Agriculture (Parts 
                1600--1699)
      XVII  Rural Utilities Service, Department of Agriculture 
                (Parts 1700--1799)
     XVIII  Rural Housing Service, Rural Business-Cooperative 
                Service, Rural Utilities Service, and Farm Service 
                Agency, Department of Agriculture (Parts 1800--
                2099)
        XX  Local Television Loan Guarantee Board (Parts 2200--
                2299)
      XXVI  Office of Inspector General, Department of Agriculture 
                (Parts 2600--2699)
     XXVII  Office of Information Resources Management, Department 
                of Agriculture (Parts 2700--2799)
    XXVIII  Office of Operations, Department of Agriculture (Parts 
                2800--2899)
      XXIX  Office of Energy Policy and New Uses, Department of 
                Agriculture (Parts 2900--2999)
       XXX  Office of the Chief Financial Officer, Department of 
                Agriculture (Parts 3000--3099)

[[Page 53]]

      XXXI  Office of Environmental Quality, Department of 
                Agriculture (Parts 3100--3199)
     XXXII  Office of Procurement and Property Management, 
                Department of Agriculture (Parts 3200--3299)
    XXXIII  Office of Transportation, Department of Agriculture 
                (Parts 3300--3399)
     XXXIV  Cooperative State Research, Education, and Extension 
                Service, Department of Agriculture (Parts 3400--
                3499)
      XXXV  Rural Housing Service, Department of Agriculture 
                (Parts 3500--3599)
     XXXVI  National Agricultural Statistics Service, Department 
                of Agriculture (Parts 3600--3699)
    XXXVII  Economic Research Service, Department of Agriculture 
                (Parts 3700--3799)
   XXXVIII  World Agricultural Outlook Board, Department of 
                Agriculture (Parts 3800--3899)
       XLI  [Reserved]
      XLII  Rural Business-Cooperative Service and Rural Utilities 
                Service, Department of Agriculture (Parts 4200--
                4299)
         L  Rural Business-Cooperative Service, Rurual Housing 
                Service, and Rural Utilities Service, Department 
                of Agriculture (Parts 5000--5099)

                    Title 8--Aliens and Nationality

         I  Department of Homeland Security (Immigration and 
                Naturalization) (Parts 1--499)
         V  Executive Office for Immigration Review, Department of 
                Justice (Parts 1000--1399)

                 Title 9--Animals and Animal Products

         I  Animal and Plant Health Inspection Service, Department 
                of Agriculture (Parts 1--199)
        II  Grain Inspection, Packers and Stockyards 
                Administration (Packers and Stockyards Programs), 
                Department of Agriculture (Parts 200--299)
       III  Food Safety and Inspection Service, Department of 
                Agriculture (Parts 300--599)

                           Title 10--Energy

         I  Nuclear Regulatory Commission (Parts 0--199)
        II  Department of Energy (Parts 200--699)
       III  Department of Energy (Parts 700--999)
         X  Department of Energy (General Provisions) (Parts 
                1000--1099)
      XIII  Nuclear Waste Technical Review Board (Parts 1303--
                1399)
      XVII  Defense Nuclear Facilities Safety Board (Parts 1700--
                1799)

[[Page 54]]

     XVIII  Northeast Interstate Low-Level Radioactive Waste 
                Commission (Parts 1800--1899)

                      Title 11--Federal Elections

         I  Federal Election Commission (Parts 1--9099)
        II  Election Assistance Commission (Parts 9400--9499)

                      Title 12--Banks and Banking

         I  Comptroller of the Currency, Department of the 
                Treasury (Parts 1--199)
        II  Federal Reserve System (Parts 200--299)
       III  Federal Deposit Insurance Corporation (Parts 300--399)
        IV  Export-Import Bank of the United States (Parts 400--
                499)
         V  Office of Thrift Supervision, Department of the 
                Treasury (Parts 500--599)
        VI  Farm Credit Administration (Parts 600--699)
       VII  National Credit Union Administration (Parts 700--799)
      VIII  Federal Financing Bank (Parts 800--899)
        IX  Federal Housing Finance Board (Parts 900--999)
        XI  Federal Financial Institutions Examination Council 
                (Parts 1100--1199)
       XII  Federal Housing Finance Agency (Parts 1200--1299)
       XIV  Farm Credit System Insurance Corporation (Parts 1400--
                1499)
        XV  Department of the Treasury (Parts 1500--1599)
      XVII  Office of Federal Housing Enterprise Oversight, 
                Department of Housing and Urban Development (Parts 
                1700--1799)
     XVIII  Community Development Financial Institutions Fund, 
                Department of the Treasury (Parts 1800--1899)

               Title 13--Business Credit and Assistance

         I  Small Business Administration (Parts 1--199)
       III  Economic Development Administration, Department of 
                Commerce (Parts 300--399)
        IV  Emergency Steel Guarantee Loan Board (Parts 400--499)
         V  Emergency Oil and Gas Guaranteed Loan Board (Parts 
                500--599)

                    Title 14--Aeronautics and Space

         I  Federal Aviation Administration, Department of 
                Transportation (Parts 1--199)
        II  Office of the Secretary, Department of Transportation 
                (Aviation Proceedings) (Parts 200--399)
       III  Commercial Space Transportation, Federal Aviation 
                Administration, Department of Transportation 
                (Parts 400--499)

[[Page 55]]

         V  National Aeronautics and Space Administration (Parts 
                1200--1299)
        VI  Air Transportation System Stabilization (Parts 1300--
                1399)

                 Title 15--Commerce and Foreign Trade

            Subtitle A--Office of the Secretary of Commerce (Parts 
                0--29)
            Subtitle B--Regulations Relating to Commerce and 
                Foreign Trade
         I  Bureau of the Census, Department of Commerce (Parts 
                30--199)
        II  National Institute of Standards and Technology, 
                Department of Commerce (Parts 200--299)
       III  International Trade Administration, Department of 
                Commerce (Parts 300--399)
        IV  Foreign-Trade Zones Board, Department of Commerce 
                (Parts 400--499)
       VII  Bureau of Industry and Security, Department of 
                Commerce (Parts 700--799)
      VIII  Bureau of Economic Analysis, Department of Commerce 
                (Parts 800--899)
        IX  National Oceanic and Atmospheric Administration, 
                Department of Commerce (Parts 900--999)
        XI  Technology Administration, Department of Commerce 
                (Parts 1100--1199)
      XIII  East-West Foreign Trade Board (Parts 1300--1399)
       XIV  Minority Business Development Agency (Parts 1400--
                1499)
            Subtitle C--Regulations Relating to Foreign Trade 
                Agreements
        XX  Office of the United States Trade Representative 
                (Parts 2000--2099)
            Subtitle D--Regulations Relating to Telecommunications 
                and Information
     XXIII  National Telecommunications and Information 
                Administration, Department of Commerce (Parts 
                2300--2399)

                    Title 16--Commercial Practices

         I  Federal Trade Commission (Parts 0--999)
        II  Consumer Product Safety Commission (Parts 1000--1799)

             Title 17--Commodity and Securities Exchanges

         I  Commodity Futures Trading Commission (Parts 1--199)
        II  Securities and Exchange Commission (Parts 200--399)
        IV  Department of the Treasury (Parts 400--499)

[[Page 56]]

          Title 18--Conservation of Power and Water Resources

         I  Federal Energy Regulatory Commission, Department of 
                Energy (Parts 1--399)
       III  Delaware River Basin Commission (Parts 400--499)
        VI  Water Resources Council (Parts 700--799)
      VIII  Susquehanna River Basin Commission (Parts 800--899)
      XIII  Tennessee Valley Authority (Parts 1300--1399)

                       Title 19--Customs Duties

         I  U.S. Customs and Border Protection, Department of 
                Homeland Security; Department of the Treasury 
                (Parts 0--199)
        II  United States International Trade Commission (Parts 
                200--299)
       III  International Trade Administration, Department of 
                Commerce (Parts 300--399)
        IV  U.S. Immigration and Customs Enforcement, Department 
                of Homeland Security (Parts 400--599)

                     Title 20--Employees' Benefits

         I  Office of Workers' Compensation Programs, Department 
                of Labor (Parts 1--199)
        II  Railroad Retirement Board (Parts 200--399)
       III  Social Security Administration (Parts 400--499)
        IV  Employees Compensation Appeals Board, Department of 
                Labor (Parts 500--599)
         V  Employment and Training Administration, Department of 
                Labor (Parts 600--699)
        VI  Employment Standards Administration, Department of 
                Labor (Parts 700--799)
       VII  Benefits Review Board, Department of Labor (Parts 
                800--899)
      VIII  Joint Board for the Enrollment of Actuaries (Parts 
                900--999)
        IX  Office of the Assistant Secretary for Veterans' 
                Employment and Training Service, Department of 
                Labor (Parts 1000--1099)

                       Title 21--Food and Drugs

         I  Food and Drug Administration, Department of Health and 
                Human Services (Parts 1--1299)
        II  Drug Enforcement Administration, Department of Justice 
                (Parts 1300--1399)
       III  Office of National Drug Control Policy (Parts 1400--
                1499)

                      Title 22--Foreign Relations

         I  Department of State (Parts 1--199)
        II  Agency for International Development (Parts 200--299)
       III  Peace Corps (Parts 300--399)

[[Page 57]]

        IV  International Joint Commission, United States and 
                Canada (Parts 400--499)
         V  Broadcasting Board of Governors (Parts 500--599)
       VII  Overseas Private Investment Corporation (Parts 700--
                799)
        IX  Foreign Service Grievance Board (Parts 900--999)
         X  Inter-American Foundation (Parts 1000--1099)
        XI  International Boundary and Water Commission, United 
                States and Mexico, United States Section (Parts 
                1100--1199)
       XII  United States International Development Cooperation 
                Agency (Parts 1200--1299)
      XIII  Millenium Challenge Corporation (Parts 1300--1399)
       XIV  Foreign Service Labor Relations Board; Federal Labor 
                Relations Authority; General Counsel of the 
                Federal Labor Relations Authority; and the Foreign 
                Service Impasse Disputes Panel (Parts 1400--1499)
        XV  African Development Foundation (Parts 1500--1599)
       XVI  Japan-United States Friendship Commission (Parts 
                1600--1699)
      XVII  United States Institute of Peace (Parts 1700--1799)

                          Title 23--Highways

         I  Federal Highway Administration, Department of 
                Transportation (Parts 1--999)
        II  National Highway Traffic Safety Administration and 
                Federal Highway Administration, Department of 
                Transportation (Parts 1200--1299)
       III  National Highway Traffic Safety Administration, 
                Department of Transportation (Parts 1300--1399)

                Title 24--Housing and Urban Development

            Subtitle A--Office of the Secretary, Department of 
                Housing and Urban Development (Parts 0--99)
            Subtitle B--Regulations Relating to Housing and Urban 
                Development
         I  Office of Assistant Secretary for Equal Opportunity, 
                Department of Housing and Urban Development (Parts 
                100--199)
        II  Office of Assistant Secretary for Housing-Federal 
                HousingCommissioner, Department of Housing and 
                Urban Development (Parts 200--299)
       III  Government National Mortgage Association, Department 
                of Housing and Urban Development (Parts 300--399)
        IV  Office of Housing and Office of Multifamily Housing 
                Assistance Restructuring, Department of Housing 
                and Urban Development (Parts 400--499)
         V  Office of Assistant Secretary for Community Planning 
                and Development, Department of Housing and Urban 
                Development (Parts 500--599)

[[Page 58]]

        VI  Office of Assistant Secretary for Community Planning 
                and Development, Department of Housing and Urban 
                Development (Parts 600--699) [Reserved]
       VII  Office of the Secretary, Department of Housing and 
                Urban Development (Housing Assistance Programs and 
                Public and Indian Housing Programs) (Parts 700--
                799)
      VIII  Office of the Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Section 8 Housing Assistance 
                Programs, Section 202 Direct Loan Program, Section 
                202 Supportive Housing for the Elderly Program and 
                Section 811 Supportive Housing for Persons With 
                Disabilities Program) (Parts 800--899)
        IX  Office of Assistant Secretary for Public and Indian 
                Housing, Department of Housing and Urban 
                Development (Parts 900--1699)
         X  Office of Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Interstate Land Sales 
                Registration Program) (Parts 1700--1799)
       XII  Office of Inspector General, Department of Housing and 
                Urban Development (Parts 2000--2099)
        XX  Office of Assistant Secretary for Housing--Federal 
                Housing Commissioner, Department of Housing and 
                Urban Development (Parts 3200--3899)
      XXIV  Board of Directors of the HOPE for Homeowners Program 
                (Parts 4000--4099)
       XXV  Neighborhood Reinvestment Corporation (Parts 4100--
                4199)

                           Title 25--Indians

         I  Bureau of Indian Affairs, Department of the Interior 
                (Parts 1--299)
        II  Indian Arts and Crafts Board, Department of the 
                Interior (Parts 300--399)
       III  National Indian Gaming Commission, Department of the 
                Interior (Parts 500--599)
        IV  Office of Navajo and Hopi Indian Relocation (Parts 
                700--799)
         V  Bureau of Indian Affairs, Department of the Interior, 
                and Indian Health Service, Department of Health 
                and Human Services (Part 900)
        VI  Office of the Assistant Secretary-Indian Affairs, 
                Department of the Interior (Parts 1000--1199)
       VII  Office of the Special Trustee for American Indians, 
                Department of the Interior (Parts 1200--1299)

                      Title 26--Internal Revenue

         I  Internal Revenue Service, Department of the Treasury 
                (Parts 1--899)

[[Page 59]]

           Title 27--Alcohol, Tobacco Products and Firearms

         I  Alcohol and Tobacco Tax and Trade Bureau, Department 
                of the Treasury (Parts 1--399)
        II  Bureau of Alcohol, Tobacco, Firearms, and Explosives, 
                Department of Justice (Parts 400--699)

                   Title 28--Judicial Administration

         I  Department of Justice (Parts 0--299)
       III  Federal Prison Industries, Inc., Department of Justice 
                (Parts 300--399)
         V  Bureau of Prisons, Department of Justice (Parts 500--
                599)
        VI  Offices of Independent Counsel, Department of Justice 
                (Parts 600--699)
       VII  Office of Independent Counsel (Parts 700--799)
      VIII  Court Services and Offender Supervision Agency for the 
                District of Columbia (Parts 800--899)
        IX  National Crime Prevention and Privacy Compact Council 
                (Parts 900--999)
        XI  Department of Justice and Department of State (Parts 
                1100--1199)

                            Title 29--Labor

            Subtitle A--Office of the Secretary of Labor (Parts 
                0--99)
            Subtitle B--Regulations Relating to Labor
         I  National Labor Relations Board (Parts 100--199)
        II  Office of Labor-Management Standards, Department of 
                Labor (Parts 200--299)
       III  National Railroad Adjustment Board (Parts 300--399)
        IV  Office of Labor-Management Standards, Department of 
                Labor (Parts 400--499)
         V  Wage and Hour Division, Department of Labor (Parts 
                500--899)
        IX  Construction Industry Collective Bargaining Commission 
                (Parts 900--999)
         X  National Mediation Board (Parts 1200--1299)
       XII  Federal Mediation and Conciliation Service (Parts 
                1400--1499)
       XIV  Equal Employment Opportunity Commission (Parts 1600--
                1699)
      XVII  Occupational Safety and Health Administration, 
                Department of Labor (Parts 1900--1999)
        XX  Occupational Safety and Health Review Commission 
                (Parts 2200--2499)
       XXV  Employee Benefits Security Administration, Department 
                of Labor (Parts 2500--2599)
     XXVII  Federal Mine Safety and Health Review Commission 
                (Parts 2700--2799)
        XL  Pension Benefit Guaranty Corporation (Parts 4000--
                4999)

[[Page 60]]

                      Title 30--Mineral Resources

         I  Mine Safety and Health Administration, Department of 
                Labor (Parts 1--199)
        II  Minerals Management Service, Department of the 
                Interior (Parts 200--299)
       III  Board of Surface Mining and Reclamation Appeals, 
                Department of the Interior (Parts 300--399)
        IV  Geological Survey, Department of the Interior (Parts 
                400--499)
       VII  Office of Surface Mining Reclamation and Enforcement, 
                Department of the Interior (Parts 700--999)

                 Title 31--Money and Finance: Treasury

            Subtitle A--Office of the Secretary of the Treasury 
                (Parts 0--50)
            Subtitle B--Regulations Relating to Money and Finance
         I  Monetary Offices, Department of the Treasury (Parts 
                51--199)
        II  Fiscal Service, Department of the Treasury (Parts 
                200--399)
        IV  Secret Service, Department of the Treasury (Parts 
                400--499)
         V  Office of Foreign Assets Control, Department of the 
                Treasury (Parts 500--599)
        VI  Bureau of Engraving and Printing, Department of the 
                Treasury (Parts 600--699)
       VII  Federal Law Enforcement Training Center, Department of 
                the Treasury (Parts 700--799)
      VIII  Office of International Investment, Department of the 
                Treasury (Parts 800--899)
        IX  Federal Claims Collection Standards (Department of the 
                Treasury--Department of Justice) (Parts 900--999)

                      Title 32--National Defense

            Subtitle A--Department of Defense
         I  Office of the Secretary of Defense (Parts 1--399)
         V  Department of the Army (Parts 400--699)
        VI  Department of the Navy (Parts 700--799)
       VII  Department of the Air Force (Parts 800--1099)
            Subtitle B--Other Regulations Relating to National 
                Defense
       XII  Defense Logistics Agency (Parts 1200--1299)
       XVI  Selective Service System (Parts 1600--1699)
      XVII  Office of the Director of National Intelligence (Parts 
                1700--1799)
     XVIII  National Counterintelligence Center (Parts 1800--1899)
       XIX  Central Intelligence Agency (Parts 1900--1999)
        XX  Information Security Oversight Office, National 
                Archives and Records Administration (Parts 2000--
                2099)
       XXI  National Security Council (Parts 2100--2199)
      XXIV  Office of Science and Technology Policy (Parts 2400--
                2499)
     XXVII  Office for Micronesian Status Negotiations (Parts 
                2700--2799)

[[Page 61]]

    XXVIII  Office of the Vice President of the United States 
                (Parts 2800--2899)

               Title 33--Navigation and Navigable Waters

         I  Coast Guard, Department of Homeland Security (Parts 
                1--199)
        II  Corps of Engineers, Department of the Army (Parts 
                200--399)
        IV  Saint Lawrence Seaway Development Corporation, 
                Department of Transportation (Parts 400--499)

                          Title 34--Education

            Subtitle A--Office of the Secretary, Department of 
                Education (Parts 1--99)
            Subtitle B--Regulations of the Offices of the 
                Department of Education
         I  Office for Civil Rights, Department of Education 
                (Parts 100--199)
        II  Office of Elementary and Secondary Education, 
                Department of Education (Parts 200--299)
       III  Office of Special Education and Rehabilitative 
                Services, Department of Education (Parts 300--399)
        IV  Office of Vocational and Adult Education, Department 
                of Education (Parts 400--499)
         V  Office of Bilingual Education and Minority Languages 
                Affairs, Department of Education (Parts 500--599)
        VI  Office of Postsecondary Education, Department of 
                Education (Parts 600--699)
       VII  Office of Educational Research and Improvmeent, 
                Department of Education [Reserved]
        XI  National Institute for Literacy (Parts 1100--1199)
            Subtitle C--Regulations Relating to Education
       XII  National Council on Disability (Parts 1200--1299)

                          Title 35 [Reserved]

             Title 36--Parks, Forests, and Public Property

         I  National Park Service, Department of the Interior 
                (Parts 1--199)
        II  Forest Service, Department of Agriculture (Parts 200--
                299)
       III  Corps of Engineers, Department of the Army (Parts 
                300--399)
        IV  American Battle Monuments Commission (Parts 400--499)
         V  Smithsonian Institution (Parts 500--599)
        VI  [Reserved]
       VII  Library of Congress (Parts 700--799)
      VIII  Advisory Council on Historic Preservation (Parts 800--
                899)
        IX  Pennsylvania Avenue Development Corporation (Parts 
                900--999)
         X  Presidio Trust (Parts 1000--1099)

[[Page 62]]

        XI  Architectural and Transportation Barriers Compliance 
                Board (Parts 1100--1199)
       XII  National Archives and Records Administration (Parts 
                1200--1299)
        XV  Oklahoma City National Memorial Trust (Parts 1500--
                1599)
       XVI  Morris K. Udall Scholarship and Excellence in National 
                Environmental Policy Foundation (Parts 1600--1699)

             Title 37--Patents, Trademarks, and Copyrights

         I  United States Patent and Trademark Office, Department 
                of Commerce (Parts 1--199)
        II  Copyright Office, Library of Congress (Parts 200--299)
       III  Copyright Royalty Board, Library of Congress (Parts 
                301--399)
        IV  Assistant Secretary for Technology Policy, Department 
                of Commerce (Parts 400--499)
         V  Under Secretary for Technology, Department of Commerce 
                (Parts 500--599)

           Title 38--Pensions, Bonuses, and Veterans' Relief

         I  Department of Veterans Affairs (Parts 0--99)
        II  Armed Forces Retirement Home

                       Title 39--Postal Service

         I  United States Postal Service (Parts 1--999)
       III  Postal Regulatory Commission (Parts 3000--3099)

                  Title 40--Protection of Environment

         I  Environmental Protection Agency (Parts 1--1099)
        IV  Environmental Protection Agency and Department of 
                Justice (Parts 1400--1499)
         V  Council on Environmental Quality (Parts 1500--1599)
        VI  Chemical Safety and Hazard Investigation Board (Parts 
                1600--1699)
       VII  Environmental Protection Agency and Department of 
                Defense; Uniform National Discharge Standards for 
                Vessels of the Armed Forces (Parts 1700--1799)

          Title 41--Public Contracts and Property Management

            Subtitle B--Other Provisions Relating to Public 
                Contracts
        50  Public Contracts, Department of Labor (Parts 50-1--50-
                999)
        51  Committee for Purchase From People Who Are Blind or 
                Severely Disabled (Parts 51-1--51-99)
        60  Office of Federal Contract Compliance Programs, Equal 
                Employment Opportunity, Department of Labor (Parts 
                60-1--60-999)

[[Page 63]]

        61  Office of the Assistant Secretary for Veterans' 
                Employment and Training Service, Department of 
                Labor (Parts 61-1--61-999)
            Chapters 62--100 [Reserved]
            Subtitle C--Federal Property Management Regulations 
                System
       101  Federal Property Management Regulations (Parts 101-1--
                101-99)
       102  Federal Management Regulation (Parts 102-1--102-299)
            Chapters 103--104 [Reserved]
       105  General Services Administration (Parts 105-1--105-999)
       109  Department of Energy Property Management Regulations 
                (Parts 109-1--109-99)
       114  Department of the Interior (Parts 114-1--114-99)
       115  Environmental Protection Agency (Parts 115-1--115-99)
       128  Department of Justice (Parts 128-1--128-99)
            Chapters 129--200 [Reserved]
            Subtitle D--Other Provisions Relating to Property 
                Management [Reserved]
            Subtitle E--Federal Information Resources Management 
                Regulations System [Reserved]
            Subtitle F--Federal Travel Regulation System
       300  General (Parts 300-1--300-99)
       301  Temporary Duty (TDY) Travel Allowances (Parts 301-1--
                301-99)
       302  Relocation Allowances (Parts 302-1--302-99)
       303  Payment of Expenses Connected with the Death of 
                Certain Employees (Part 303-1--303-99)
       304  Payment of Travel Expenses from a Non-Federal Source 
                (Parts 304-1--304-99)

                        Title 42--Public Health

         I  Public Health Service, Department of Health and Human 
                Services (Parts 1--199)
        IV  Centers for Medicare & Medicaid Services, Department 
                of Health and Human Services (Parts 400--499)
         V  Office of Inspector General-Health Care, Department of 
                Health and Human Services (Parts 1000--1999)

                   Title 43--Public Lands: Interior

            Subtitle A--Office of the Secretary of the Interior 
                (Parts 1--199)
            Subtitle B--Regulations Relating to Public Lands
         I  Bureau of Reclamation, Department of the Interior 
                (Parts 200--499)
        II  Bureau of Land Management, Department of the Interior 
                (Parts 1000--9999)
       III  Utah Reclamation Mitigation and Conservation 
                Commission (Parts 10000--10010)

[[Page 64]]

             Title 44--Emergency Management and Assistance

         I  Federal Emergency Management Agency, Department of 
                Homeland Security (Parts 0--399)
        IV  Department of Commerce and Department of 
                Transportation (Parts 400--499)

                       Title 45--Public Welfare

            Subtitle A--Department of Health and Human Services 
                (Parts 1--199)
            Subtitle B--Regulations Relating to Public Welfare
        II  Office of Family Assistance (Assistance Programs), 
                Administration for Children and Families, 
                Department of Health and Human Services (Parts 
                200--299)
       III  Office of Child Support Enforcement (Child Support 
                Enforcement Program), Administration for Children 
                and Families, Department of Health and Human 
                Services (Parts 300--399)
        IV  Office of Refugee Resettlement, Administration for 
                Children and Families, Department of Health and 
                Human Services (Parts 400--499)
         V  Foreign Claims Settlement Commission of the United 
                States, Department of Justice (Parts 500--599)
        VI  National Science Foundation (Parts 600--699)
       VII  Commission on Civil Rights (Parts 700--799)
      VIII  Office of Personnel Management (Parts 800--899) 
                [Reserved]
         X  Office of Community Services, Administration for 
                Children and Families, Department of Health and 
                Human Services (Parts 1000--1099)
        XI  National Foundation on the Arts and the Humanities 
                (Parts 1100--1199)
       XII  Corporation for National and Community Service (Parts 
                1200--1299)
      XIII  Office of Human Development Services, Department of 
                Health and Human Services (Parts 1300--1399)
       XVI  Legal Services Corporation (Parts 1600--1699)
      XVII  National Commission on Libraries and Information 
                Science (Parts 1700--1799)
     XVIII  Harry S. Truman Scholarship Foundation (Parts 1800--
                1899)
       XXI  Commission on Fine Arts (Parts 2100--2199)
     XXIII  Arctic Research Commission (Part 2301)
      XXIV  James Madison Memorial Fellowship Foundation (Parts 
                2400--2499)
       XXV  Corporation for National and Community Service (Parts 
                2500--2599)

                          Title 46--Shipping

         I  Coast Guard, Department of Homeland Security (Parts 
                1--199)
        II  Maritime Administration, Department of Transportation 
                (Parts 200--399)

[[Page 65]]

       III  Coast Guard (Great Lakes Pilotage), Department of 
                Homeland Security (Parts 400--499)
        IV  Federal Maritime Commission (Parts 500--599)

                      Title 47--Telecommunication

         I  Federal Communications Commission (Parts 0--199)
        II  Office of Science and Technology Policy and National 
                Security Council (Parts 200--299)
       III  National Telecommunications and Information 
                Administration, Department of Commerce (Parts 
                300--399)
        IV  National Telecommunications and Information 
                Administration, Department of Commerce, and 
                National Highway Traffic Safety Administration, 
                Department of Transportation (Parts 400--499)

           Title 48--Federal Acquisition Regulations System

         1  Federal Acquisition Regulation (Parts 1--99)
         2  Defense Acquisition Regulations System, Department of 
                Defense (Parts 200--299)
         3  Health and Human Services (Parts 300--399)
         4  Department of Agriculture (Parts 400--499)
         5  General Services Administration (Parts 500--599)
         6  Department of State (Parts 600--699)
         7  Agency for International Development (Parts 700--799)
         8  Department of Veterans Affairs (Parts 800--899)
         9  Department of Energy (Parts 900--999)
        10  Department of the Treasury (Parts 1000--1099)
        12  Department of Transportation (Parts 1200--1299)
        13  Department of Commerce (Parts 1300--1399)
        14  Department of the Interior (Parts 1400--1499)
        15  Environmental Protection Agency (Parts 1500--1599)
        16  Office of Personnel Management, Federal Employees 
                Health Benefits Acquisition Regulation (Parts 
                1600--1699)
        17  Office of Personnel Management (Parts 1700--1799)
        18  National Aeronautics and Space Administration (Parts 
                1800--1899)
        19  Broadcasting Board of Governors (Parts 1900--1999)
        20  Nuclear Regulatory Commission (Parts 2000--2099)
        21  Office of Personnel Management, Federal Employees 
                Group Life Insurance Federal Acquisition 
                Regulation (Parts 2100--2199)
        23  Social Security Administration (Parts 2300--2399)
        24  Department of Housing and Urban Development (Parts 
                2400--2499)
        25  National Science Foundation (Parts 2500--2599)
        28  Department of Justice (Parts 2800--2899)

[[Page 66]]

        29  Department of Labor (Parts 2900--2999)
        30  Department of Homeland Security, Homeland Security 
                Acquisition Regulation (HSAR) (Parts 3000--3099)
        34  Department of Education Acquisition Regulation (Parts 
                3400--3499)
        51  Department of the Army Acquisition Regulations (Parts 
                5100--5199)
        52  Department of the Navy Acquisition Regulations (Parts 
                5200--5299)
        53  Department of the Air Force Federal Acquisition 
                Regulation Supplement [Reserved]
        54  Defense Logistics Agency, Department of Defense (Parts 
                5400--5499)
        57  African Development Foundation (Parts 5700--5799)
        61  Civilian Board of Contract Appeals, General Services 
                Administration (Parts 6100--6199)
        63  Department of Transportation Board of Contract Appeals 
                (Parts 6300--6399)
        99  Cost Accounting Standards Board, Office of Federal 
                Procurement Policy, Office of Management and 
                Budget (Parts 9900--9999)

                       Title 49--Transportation

            Subtitle A--Office of the Secretary of Transportation 
                (Parts 1--99)
            Subtitle B--Other Regulations Relating to 
                Transportation
         I  Pipeline and Hazardous Materials Safety 
                Administration, Department of Transportation 
                (Parts 100--199)
        II  Federal Railroad Administration, Department of 
                Transportation (Parts 200--299)
       III  Federal Motor Carrier Safety Administration, 
                Department of Transportation (Parts 300--399)
        IV  Coast Guard, Department of Homeland Security (Parts 
                400--499)
         V  National Highway Traffic Safety Administration, 
                Department of Transportation (Parts 500--599)
        VI  Federal Transit Administration, Department of 
                Transportation (Parts 600--699)
       VII  National Railroad Passenger Corporation (AMTRAK) 
                (Parts 700--799)
      VIII  National Transportation Safety Board (Parts 800--999)
         X  Surface Transportation Board, Department of 
                Transportation (Parts 1000--1399)
        XI  Research and Innovative Technology Administration, 
                Department of Transportation [Reserved]
       XII  Transportation Security Administration, Department of 
                Homeland Security (Parts 1500--1699)

[[Page 67]]

                   Title 50--Wildlife and Fisheries

         I  United States Fish and Wildlife Service, Department of 
                the Interior (Parts 1--199)
        II  National Marine Fisheries Service, National Oceanic 
                and Atmospheric Administration, Department of 
                Commerce (Parts 200--299)
       III  International Fishing and Related Activities (Parts 
                300--399)
        IV  Joint Regulations (United States Fish and Wildlife 
                Service, Department of the Interior and National 
                Marine Fisheries Service, National Oceanic and 
                Atmospheric Administration, Department of 
                Commerce); Endangered Species Committee 
                Regulations (Parts 400--499)
         V  Marine Mammal Commission (Parts 500--599)
        VI  Fishery Conservation and Management, National Oceanic 
                and Atmospheric Administration, Department of 
                Commerce (Parts 600--699)

                      CFR Index and Finding Aids

            Subject/Agency Index
            List of Agency Prepared Indexes
            Parallel Tables of Statutory Authorities and Rules
            List of CFR Titles, Chapters, Subchapters, and Parts
            Alphabetical List of Agencies Appearing in the CFR

[[Page 69]]





           Alphabetical List of Agencies Appearing in the CFR




                      (Revised as of April 1, 2010)

                                                  CFR Title, Subtitle or 
                     Agency                               Chapter

Administrative Committee of the Federal Register  1, I
Advanced Research Projects Agency                 32, I
Advisory Council on Historic Preservation         36, VIII
African Development Foundation                    22, XV
  Federal Acquisition Regulation                  48, 57
Agency for International Development              22, II
  Federal Acquisition Regulation                  48, 7
Agricultural Marketing Service                    7, I, IX, X, XI
Agricultural Research Service                     7, V
Agriculture Department                            5, LXXIII
  Agricultural Marketing Service                  7, I, IX, X, XI
  Agricultural Research Service                   7, V
  Animal and Plant Health Inspection Service      7, III; 9, I
  Chief Financial Officer, Office of              7, XXX
  Commodity Credit Corporation                    7, XIV
  Cooperative State Research, Education, and      7, XXXIV
       Extension Service
  Economic Research Service                       7, XXXVII
  Energy, Office of                               2, IX; 7, XXIX
  Environmental Quality, Office of                7, XXXI
  Farm Service Agency                             7, VII, XVIII
  Federal Acquisition Regulation                  48, 4
  Federal Crop Insurance Corporation              7, IV
  Food and Nutrition Service                      7, II
  Food Safety and Inspection Service              9, III
  Foreign Agricultural Service                    7, XV
  Forest Service                                  36, II
  Grain Inspection, Packers and Stockyards        7, VIII; 9, II
       Administration
  Information Resources Management, Office of     7, XXVII
  Inspector General, Office of                    7, XXVI
  National Agricultural Library                   7, XLI
  National Agricultural Statistics Service        7, XXXVI
  Natural Resources Conservation Service          7, VI
  Operations, Office of                           7, XXVIII
  Procurement and Property Management, Office of  7, XXXII
  Rural Business-Cooperative Service              7, XVIII, XLII, L
  Rural Development Administration                7, XLII
  Rural Housing Service                           7, XVIII, XXXV, L
  Rural Telephone Bank                            7, XVI
  Rural Utilities Service                         7, XVII, XVIII, XLII, L
  Secretary of Agriculture, Office of             7, Subtitle A
  Transportation, Office of                       7, XXXIII
  World Agricultural Outlook Board                7, XXXVIII
Air Force Department                              32, VII
  Federal Acquisition Regulation Supplement       48, 53
Air Transportation Stabilization Board            14, VI
Alcohol and Tobacco Tax and Trade Bureau          27, I
Alcohol, Tobacco, Firearms, and Explosives,       27, II
     Bureau of
AMTRAK                                            49, VII
American Battle Monuments Commission              36, IV
American Indians, Office of the Special Trustee   25, VII
Animal and Plant Health Inspection Service        7, III; 9, I
Appalachian Regional Commission                   5, IX

[[Page 70]]

Architectural and Transportation Barriers         36, XI
     Compliance Board
Arctic Research Commission                        45, XXIII
Armed Forces Retirement Home                      5, XI
Army Department                                   32, V
  Engineers, Corps of                             33, II; 36, III
  Federal Acquisition Regulation                  48, 51
Benefits Review Board                             20, VII
Bilingual Education and Minority Languages        34, V
     Affairs, Office of
Blind or Severely Disabled, Committee for         41, 51
     Purchase From People Who Are
Broadcasting Board of Governors                   22, V
  Federal Acquisition Regulation                  48, 19
Census Bureau                                     15, I
Centers for Medicare & Medicaid Services          42, IV
Central Intelligence Agency                       32, XIX
Chief Financial Officer, Office of                7, XXX
Child Support Enforcement, Office of              45, III
Children and Families, Administration for         45, II, III, IV, X
Civil Rights, Commission on                       5, LXVIII; 45, VII
Civil Rights, Office for                          34, I
Coast Guard                                       33, I; 46, I; 49, IV
Coast Guard (Great Lakes Pilotage)                46, III
Commerce Department                               44, IV
  Census Bureau                                   15, I
  Economic Affairs, Under Secretary               37, V
  Economic Analysis, Bureau of                    15, VIII
  Economic Development Administration             13, III
  Emergency Management and Assistance             44, IV
  Federal Acquisition Regulation                  48, 13
  Fishery Conservation and Management             50, VI
  Foreign-Trade Zones Board                       15, IV
  Industry and Security, Bureau of                15, VII
  International Trade Administration              15, III; 19, III
  National Institute of Standards and Technology  15, II
  National Marine Fisheries Service               50, II, IV, VI
  National Oceanic and Atmospheric                15, IX; 50, II, III, IV, 
       Administration                             VI
  National Telecommunications and Information     15, XXIII; 47, III, IV
       Administration
  National Weather Service                        15, IX
  Patent and Trademark Office, United States      37, I
  Productivity, Technology and Innovation,        37, IV
       Assistant Secretary for
  Secretary of Commerce, Office of                15, Subtitle A
  Technology, Under Secretary for                 37, V
  Technology Administration                       15, XI
  Technology Policy, Assistant Secretary for      37, IV
Commercial Space Transportation                   14, III
Commodity Credit Corporation                      7, XIV
Commodity Futures Trading Commission              5, XLI; 17, I
Community Planning and Development, Office of     24, V, VI
     Assistant Secretary for
Community Services, Office of                     45, X
Comptroller of the Currency                       12, I
Construction Industry Collective Bargaining       29, IX
     Commission
Consumer Product Safety Commission                5, LXXI; 16, II
Cooperative State Research, Education, and        7, XXXIV
     Extension Service
Copyright Office                                  37, II
Copyright Royalty Board                           37, III
Corporation for National and Community Service    2, XXII; 45, XII, XXV
Cost Accounting Standards Board                   48, 99
Council on Environmental Quality                  40, V
Court Services and Offender Supervision Agency    28, VIII
     for the District of Columbia
Customs and Border Protection Bureau              19, I
Defense Contract Audit Agency                     32, I
Defense Department                                5, XXVI; 32, Subtitle A; 
                                                  40, VII

[[Page 71]]

  Advanced Research Projects Agency               32, I
  Air Force Department                            32, VII
  Army Department                                 32, V; 33, II; 36, III, 
                                                  48, 51
  Defense Acquisition Regulations System          48, 2
  Defense Intelligence Agency                     32, I
  Defense Logistics Agency                        32, I, XII; 48, 54
  Engineers, Corps of                             33, II; 36, III
  Human Resources Management and Labor Relations  5, XCIX
       Systems
  National Imagery and Mapping Agency             32, I
  Navy Department                                 32, VI; 48, 52
  Secretary of Defense, Office of                 2, XI; 32, I
Defense Contract Audit Agency                     32, I
Defense Intelligence Agency                       32, I
Defense Logistics Agency                          32, XII; 48, 54
Defense Nuclear Facilities Safety Board           10, XVII
Delaware River Basin Commission                   18, III
District of Columbia, Court Services and          28, VIII
     Offender Supervision Agency for the
Drug Enforcement Administration                   21, II
East-West Foreign Trade Board                     15, XIII
Economic Affairs, Under Secretary                 37, V
Economic Analysis, Bureau of                      15, VIII
Economic Development Administration               13, III
Economic Research Service                         7, XXXVII
Education, Department of                          5, LIII
  Bilingual Education and Minority Languages      34, V
       Affairs, Office of
  Civil Rights, Office for                        34, I
  Educational Research and Improvement, Office    34, VII
       of
  Elementary and Secondary Education, Office of   34, II
  Federal Acquisition Regulation                  48, 34
  Postsecondary Education, Office of              34, VI
  Secretary of Education, Office of               34, Subtitle A
  Special Education and Rehabilitative Services,  34, III
       Office of
  Vocational and Adult Education, Office of       34, IV
Educational Research and Improvement, Office of   34, VII
Election Assistance Commission                    11, II
Elementary and Secondary Education, Office of     34, II
Emergency Oil and Gas Guaranteed Loan Board       13, V
Emergency Steel Guarantee Loan Board              13, IV
Employee Benefits Security Administration         29, XXV
Employees' Compensation Appeals Board             20, IV
Employees Loyalty Board                           5, V
Employment and Training Administration            20, V
Employment Standards Administration               20, VI
Endangered Species Committee                      50, IV
Energy, Department of                             5, XXIII; 10, II, III, X
  Federal Acquisition Regulation                  48, 9
  Federal Energy Regulatory Commission            5, XXIV; 18, I
  Property Management Regulations                 41, 109
Energy, Office of                                 7, XXIX
Engineers, Corps of                               33, II; 36, III
Engraving and Printing, Bureau of                 31, VI
Environmental Protection Agency                   2, XV; 5, LIV; 40, I, IV, 
                                                  VII
  Federal Acquisition Regulation                  48, 15
  Property Management Regulations                 41, 115
Environmental Quality, Office of                  7, XXXI
Equal Employment Opportunity Commission           5, LXII; 29, XIV
Equal Opportunity, Office of Assistant Secretary  24, I
     for
Executive Office of the President                 3, I
  Administration, Office of                       5, XV
  Environmental Quality, Council on               40, V
  Management and Budget, Office of                5, III, LXXVII; 14, VI; 
                                                  48, 99

[[Page 72]]

  National Drug Control Policy, Office of         21, III
  National Security Council                       32, XXI; 47, 2
  Presidential Documents                          3
  Science and Technology Policy, Office of        32, XXIV; 47, II
  Trade Representative, Office of the United      15, XX
       States
Export-Import Bank of the United States           2, XXXV; 5, LII; 12, IV
Family Assistance, Office of                      45, II
Farm Credit Administration                        5, XXXI; 12, VI
Farm Credit System Insurance Corporation          5, XXX; 12, XIV
Farm Service Agency                               7, VII, XVIII
Federal Acquisition Regulation                    48, 1
Federal Aviation Administration                   14, I
  Commercial Space Transportation                 14, III
Federal Claims Collection Standards               31, IX
Federal Communications Commission                 5, XXIX; 47, I
Federal Contract Compliance Programs, Office of   41, 60
Federal Crop Insurance Corporation                7, IV
Federal Deposit Insurance Corporation             5, XXII; 12, III
Federal Election Commission                       11, I
Federal Emergency Management Agency               44, I
Federal Employees Group Life Insurance Federal    48, 21
     Acquisition Regulation
Federal Employees Health Benefits Acquisition     48, 16
     Regulation
Federal Energy Regulatory Commission              5, XXIV; 18, I
Federal Financial Institutions Examination        12, XI
     Council
Federal Financing Bank                            12, VIII
Federal Highway Administration                    23, I, II
Federal Home Loan Mortgage Corporation            1, IV
Federal Housing Enterprise Oversight Office       12, XVII
Federal Housing Finance Agency                    12, XII
Federal Housing Finance Board                     12, IX
Federal Labor Relations Authority, and General    5, XIV; 22, XIV
     Counsel of the Federal Labor Relations 
     Authority
Federal Law Enforcement Training Center           31, VII
Federal Management Regulation                     41, 102
Federal Maritime Commission                       46, IV
Federal Mediation and Conciliation Service        29, XII
Federal Mine Safety and Health Review Commission  5, LXXIV; 29, XXVII
Federal Motor Carrier Safety Administration       49, III
Federal Prison Industries, Inc.                   28, III
Federal Procurement Policy Office                 48, 99
Federal Property Management Regulations           41, 101
Federal Railroad Administration                   49, II
Federal Register, Administrative Committee of     1, I
Federal Register, Office of                       1, II
Federal Reserve System                            12, II
  Board of Governors                              5, LVIII
Federal Retirement Thrift Investment Board        5, VI, LXXVI
Federal Service Impasses Panel                    5, XIV
Federal Trade Commission                          5, XLVII; 16, I
Federal Transit Administration                    49, VI
Federal Travel Regulation System                  41, Subtitle F
Fine Arts, Commission on                          45, XXI
Fiscal Service                                    31, II
Fish and Wildlife Service, United States          50, I, IV
Fishery Conservation and Management               50, VI
Food and Drug Administration                      21, I
Food and Nutrition Service                        7, II
Food Safety and Inspection Service                9, III
Foreign Agricultural Service                      7, XV
Foreign Assets Control, Office of                 31, V
Foreign Claims Settlement Commission of the       45, V
     United States
Foreign Service Grievance Board                   22, IX
Foreign Service Impasse Disputes Panel            22, XIV
Foreign Service Labor Relations Board             22, XIV
Foreign-Trade Zones Board                         15, IV
Forest Service                                    36, II

[[Page 73]]

General Services Administration                   5, LVII; 41, 105
  Contract Appeals, Board of                      48, 61
  Federal Acquisition Regulation                  48, 5
  Federal Management Regulation                   41, 102
  Federal Property Management Regulations         41, 101
  Federal Travel Regulation System                41, Subtitle F
  General                                         41, 300
  Payment From a Non-Federal Source for Travel    41, 304
       Expenses
  Payment of Expenses Connected With the Death    41, 303
       of Certain Employees
  Relocation Allowances                           41, 302
  Temporary Duty (TDY) Travel Allowances          41, 301
Geological Survey                                 30, IV
Government Accountability Office                  4, I
Government Ethics, Office of                      5, XVI
Government National Mortgage Association          24, III
Grain Inspection, Packers and Stockyards          7, VIII; 9, II
     Administration
Harry S. Truman Scholarship Foundation            45, XVIII
Health and Human Services, Department of          2, III; 5, XLV; 45, 
                                                  Subtitle A,
  Centers for Medicare & Medicaid Services        42, IV
  Child Support Enforcement, Office of            45, III
  Children and Families, Administration for       45, II, III, IV, X
  Community Services, Office of                   45, X
  Family Assistance, Office of                    45, II
  Federal Acquisition Regulation                  48, 3
  Food and Drug Administration                    21, I
  Human Development Services, Office of           45, XIII
  Indian Health Service                           25, V
  Inspector General (Health Care), Office of      42, V
  Public Health Service                           42, I
  Refugee Resettlement, Office of                 45, IV
Homeland Security, Department of                  2, XXX; 6, I
  Coast Guard                                     33, I; 46, I; 49, IV
  Coast Guard (Great Lakes Pilotage)              46, III
  Customs and Border Protection Bureau            19, I
  Federal Emergency Management Agency             44, I
  Human Resources Management and Labor Relations  5, XCVII
       Systems
  Immigration and Customs Enforcement Bureau      19, IV
  Immigration and Naturalization                  8, I
  Transportation Security Administration          49, XII
HOPE for Homeowners Program, Board of Directors   24, XXIV
     of
Housing and Urban Development, Department of      2, XXIV; 5, LXV; 24, 
                                                  Subtitle B
  Community Planning and Development, Office of   24, V, VI
       Assistant Secretary for
  Equal Opportunity, Office of Assistant          24, I
       Secretary for
  Federal Acquisition Regulation                  48, 24
  Federal Housing Enterprise Oversight, Office    12, XVII
       of
  Government National Mortgage Association        24, III
  Housing--Federal Housing Commissioner, Office   24, II, VIII, X, XX
       of Assistant Secretary for
  Housing, Office of, and Multifamily Housing     24, IV
       Assistance Restructuring, Office of
  Inspector General, Office of                    24, XII
  Public and Indian Housing, Office of Assistant  24, IX
       Secretary for
  Secretary, Office of                            24, Subtitle A, VII
Housing--Federal Housing Commissioner, Office of  24, II, VIII, X, XX
     Assistant Secretary for
Housing, Office of, and Multifamily Housing       24, IV
     Assistance Restructuring, Office of
Human Development Services, Office of             45, XIII
Immigration and Customs Enforcement Bureau        19, IV
Immigration and Naturalization                    8, I
Immigration Review, Executive Office for          8, V
Independent Counsel, Office of                    28, VII

[[Page 74]]

Indian Affairs, Bureau of                         25, I, V
Indian Affairs, Office of the Assistant           25, VI
     Secretary
Indian Arts and Crafts Board                      25, II
Indian Health Service                             25, V
Industry and Security, Bureau of                  15, VII
Information Resources Management, Office of       7, XXVII
Information Security Oversight Office, National   32, XX
     Archives and Records Administration
Inspector General
  Agriculture Department                          7, XXVI
  Health and Human Services Department            42, V
  Housing and Urban Development Department        24, XII
Institute of Peace, United States                 22, XVII
Inter-American Foundation                         5, LXIII; 22, X
Interior Department
  American Indians, Office of the Special         25, VII
       Trustee
  Endangered Species Committee                    50, IV
  Federal Acquisition Regulation                  48, 14
  Federal Property Management Regulations System  41, 114
  Fish and Wildlife Service, United States        50, I, IV
  Geological Survey                               30, IV
  Indian Affairs, Bureau of                       25, I, V
  Indian Affairs, Office of the Assistant         25, VI
       Secretary
  Indian Arts and Crafts Board                    25, II
  Land Management, Bureau of                      43, II
  Minerals Management Service                     30, II
  National Indian Gaming Commission               25, III
  National Park Service                           36, I
  Reclamation, Bureau of                          43, I
  Secretary of the Interior, Office of            2, XIV; 43, Subtitle A
  Surface Mining and Reclamation Appeals, Board   30, III
       of
  Surface Mining Reclamation and Enforcement,     30, VII
       Office of
Internal Revenue Service                          26, I
International Boundary and Water Commission,      22, XI
     United States and Mexico, United States 
     Section
International Development, United States Agency   22, II
     for
  Federal Acquisition Regulation                  48, 7
International Development Cooperation Agency,     22, XII
     United States
International Fishing and Related Activities      50, III
International Joint Commission, United States     22, IV
     and Canada
International Organizations Employees Loyalty     5, V
     Board
International Trade Administration                15, III; 19, III
International Trade Commission, United States     19, II
Interstate Commerce Commission                    5, XL
Investment Security, Office of                    31, VIII
James Madison Memorial Fellowship Foundation      45, XXIV
Japan-United States Friendship Commission         22, XVI
Joint Board for the Enrollment of Actuaries       20, VIII
Justice Department                                2, XXVII; 5, XXVIII; 28, 
                                                  I, XI; 40, IV
  Alcohol, Tobacco, Firearms, and Explosives,     27, II
       Bureau of
  Drug Enforcement Administration                 21, II
  Federal Acquisition Regulation                  48, 28
  Federal Claims Collection Standards             31, IX
  Federal Prison Industries, Inc.                 28, III
  Foreign Claims Settlement Commission of the     45, V
       United States
  Immigration Review, Executive Office for        8, V
  Offices of Independent Counsel                  28, VI
  Prisons, Bureau of                              28, V
  Property Management Regulations                 41, 128
Labor Department                                  5, XLII
  Benefits Review Board                           20, VII
  Employee Benefits Security Administration       29, XXV
  Employees' Compensation Appeals Board           20, IV
  Employment and Training Administration          20, V

[[Page 75]]

  Employment Standards Administration             20, VI
  Federal Acquisition Regulation                  48, 29
  Federal Contract Compliance Programs, Office    41, 60
       of
  Federal Procurement Regulations System          41, 50
  Labor-Management Standards, Office of           29, II, IV
  Mine Safety and Health Administration           30, I
  Occupational Safety and Health Administration   29, XVII
  Public Contracts                                41, 50
  Secretary of Labor, Office of                   29, Subtitle A
  Veterans' Employment and Training Service,      41, 61; 20, IX
       Office of the Assistant Secretary for
  Wage and Hour Division                          29, V
  Workers' Compensation Programs, Office of       20, I
Labor-Management Standards, Office of             29, II, IV
Land Management, Bureau of                        43, II
Legal Services Corporation                        45, XVI
Library of Congress                               36, VII
  Copyright Office                                37, II
  Copyright Royalty Board                         37, III
Local Television Loan Guarantee Board             7, XX
Management and Budget, Office of                  5, III, LXXVII; 14, VI; 
                                                  48, 99
Marine Mammal Commission                          50, V
Maritime Administration                           46, II
Merit Systems Protection Board                    5, II, LXIV
Micronesian Status Negotiations, Office for       32, XXVII
Millenium Challenge Corporation                   22, XIII
Mine Safety and Health Administration             30, I
Minerals Management Service                       30, II
Minority Business Development Agency              15, XIV
Miscellaneous Agencies                            1, IV
Monetary Offices                                  31, I
Morris K. Udall Scholarship and Excellence in     36, XVI
     National Environmental Policy Foundation
Museum and Library Services, Institute of         2, XXXI
National Aeronautics and Space Administration     2, XVIII; 5, LIX; 14, V
  Federal Acquisition Regulation                  48, 18
National Agricultural Library                     7, XLI
National Agricultural Statistics Service          7, XXXVI
National and Community Service, Corporation for   45, XII, XXV
National Archives and Records Administration      2, XXVI; 5, LXVI; 36, XII
  Information Security Oversight Office           32, XX
National Capital Planning Commission              1, IV
National Commission for Employment Policy         1, IV
National Commission on Libraries and Information  45, XVII
     Science
National Council on Disability                    34, XII
National Counterintelligence Center               32, XVIII
National Credit Union Administration              12, VII
National Crime Prevention and Privacy Compact     28, IX
     Council
National Drug Control Policy, Office of           21, III
National Endowment for the Arts                   2, XXXII
National Endowment for the Humanities             2, XXXIII
National Foundation on the Arts and the           45, XI
     Humanities
National Highway Traffic Safety Administration    23, II, III; 47, VI; 49, V
National Imagery and Mapping Agency               32, I
National Indian Gaming Commission                 25, III
National Institute for Literacy                   34, XI
National Institute of Standards and Technology    15, II
National Intelligence, Office of Director of      32, XVII
National Labor Relations Board                    5, LXI; 29, I
National Marine Fisheries Service                 50, II, IV, VI
National Mediation Board                          29, X
National Oceanic and Atmospheric Administration   15, IX; 50, II, III, IV, 
                                                  VI
National Park Service                             36, I
National Railroad Adjustment Board                29, III
National Railroad Passenger Corporation (AMTRAK)  49, VII

[[Page 76]]

National Science Foundation                       2, XXV; 5, XLIII; 45, VI
  Federal Acquisition Regulation                  48, 25
National Security Council                         32, XXI
National Security Council and Office of Science   47, II
     and Technology Policy
National Telecommunications and Information       15, XXIII; 47, III, IV
     Administration
National Transportation Safety Board              49, VIII
Natural Resources Conservation Service            7, VI
Navajo and Hopi Indian Relocation, Office of      25, IV
Navy Department                                   32, VI
  Federal Acquisition Regulation                  48, 52
Neighborhood Reinvestment Corporation             24, XXV
Northeast Interstate Low-Level Radioactive Waste  10, XVIII
     Commission
Nuclear Regulatory Commission                     5, XLVIII; 10, I
  Federal Acquisition Regulation                  48, 20
Occupational Safety and Health Administration     29, XVII
Occupational Safety and Health Review Commission  29, XX
Offices of Independent Counsel                    28, VI
Oklahoma City National Memorial Trust             36, XV
Operations Office                                 7, XXVIII
Overseas Private Investment Corporation           5, XXXIII; 22, VII
Patent and Trademark Office, United States        37, I
Payment From a Non-Federal Source for Travel      41, 304
     Expenses
Payment of Expenses Connected With the Death of   41, 303
     Certain Employees
Peace Corps                                       22, III
Pennsylvania Avenue Development Corporation       36, IX
Pension Benefit Guaranty Corporation              29, XL
Personnel Management, Office of                   5, I, XXXV; 45, VIII
  Human Resources Management and Labor Relations  5, XCIX
       Systems, Department of Defense
  Human Resources Management and Labor Relations  5, XCVII
       Systems, Department of Homeland Security
  Federal Acquisition Regulation                  48, 17
  Federal Employees Group Life Insurance Federal  48, 21
       Acquisition Regulation
  Federal Employees Health Benefits Acquisition   48, 16
       Regulation
Pipeline and Hazardous Materials Safety           49, I
     Administration
Postal Regulatory Commission                      5, XLVI; 39, III
Postal Service, United States                     5, LX; 39, I
Postsecondary Education, Office of                34, VI
President's Commission on White House             1, IV
     Fellowships
Presidential Documents                            3
Presidio Trust                                    36, X
Prisons, Bureau of                                28, V
Procurement and Property Management, Office of    7, XXXII
Productivity, Technology and Innovation,          37, IV
     Assistant Secretary
Public Contracts, Department of Labor             41, 50
Public and Indian Housing, Office of Assistant    24, IX
     Secretary for
Public Health Service                             42, I
Railroad Retirement Board                         20, II
Reclamation, Bureau of                            43, I
Recovery Accountability and Transparency Board    4, II
Refugee Resettlement, Office of                   45, IV
Relocation Allowances                             41, 302
Research and Innovative Technology                49, XI
     Administration
Rural Business-Cooperative Service                7, XVIII, XLII, L
Rural Development Administration                  7, XLII
Rural Housing Service                             7, XVIII, XXXV, L
Rural Telephone Bank                              7, XVI
Rural Utilities Service                           7, XVII, XVIII, XLII, L
Saint Lawrence Seaway Development Corporation     33, IV
Science and Technology Policy, Office of          32, XXIV
Science and Technology Policy, Office of, and     47, II
   National Security Council
[[Page 77]]

Secret Service                                    31, IV
Securities and Exchange Commission                17, II
Selective Service System                          32, XVI
Small Business Administration                     2, XXVII; 13, I
Smithsonian Institution                           36, V
Social Security Administration                    2, XXIII; 20, III; 48, 23
Soldiers' and Airmen's Home, United States        5, XI
Special Counsel, Office of                        5, VIII
Special Education and Rehabilitative Services,    34, III
     Office of
State Department                                  2, VI; 22, I; 28, XI
  Federal Acquisition Regulation                  48, 6
Surface Mining and Reclamation Appeals, Board of  30, III
Surface Mining Reclamation and Enforcement,       30, VII
     Office of
Surface Transportation Board                      49, X
Susquehanna River Basin Commission                18, VIII
Technology Administration                         15, XI
Technology Policy, Assistant Secretary for        37, IV
Technology, Under Secretary for                   37, V
Tennessee Valley Authority                        5, LXIX; 18, XIII
Thrift Supervision Office, Department of the      12, V
     Treasury
Trade Representative, United States, Office of    15, XX
Transportation, Department of                     2, XII; 5, L
  Commercial Space Transportation                 14, III
  Contract Appeals, Board of                      48, 63
  Emergency Management and Assistance             44, IV
  Federal Acquisition Regulation                  48, 12
  Federal Aviation Administration                 14, I
  Federal Highway Administration                  23, I, II
  Federal Motor Carrier Safety Administration     49, III
  Federal Railroad Administration                 49, II
  Federal Transit Administration                  49, VI
  Maritime Administration                         46, II
  National Highway Traffic Safety Administration  23, II, III; 47, IV; 49, V
  Pipeline and Hazardous Materials Safety         49, I
       Administration
  Saint Lawrence Seaway Development Corporation   33, IV
  Secretary of Transportation, Office of          14, II; 49, Subtitle A
  Surface Transportation Board                    49, X
  Transportation Statistics Bureau                49, XI
Transportation, Office of                         7, XXXIII
Transportation Security Administration            49, XII
Transportation Statistics Bureau                  49, XI
Travel Allowances, Temporary Duty (TDY)           41, 301
Treasury Department                               5, XXI; 12, XV; 17, IV; 
                                                  31, IX
  Alcohol and Tobacco Tax and Trade Bureau        27, I
  Community Development Financial Institutions    12, XVIII
       Fund
  Comptroller of the Currency                     12, I
  Customs and Border Protection Bureau            19, I
  Engraving and Printing, Bureau of               31, VI
  Federal Acquisition Regulation                  48, 10
  Federal Claims Collection Standards             31, IX
  Federal Law Enforcement Training Center         31, VII
  Fiscal Service                                  31, II
  Foreign Assets Control, Office of               31, V
  Internal Revenue Service                        26, I
  Investment Security, Office of                  31, VIII
  Monetary Offices                                31, I
  Secret Service                                  31, IV
  Secretary of the Treasury, Office of            31, Subtitle A
  Thrift Supervision, Office of                   12, V
Truman, Harry S. Scholarship Foundation           45, XVIII
United States and Canada, International Joint     22, IV
     Commission
United States and Mexico, International Boundary  22, XI
     and Water Commission, United States Section
Utah Reclamation Mitigation and Conservation      43, III
     Commission
Veterans Affairs Department                       2, VIII; 38, I
  Federal Acquisition Regulation                  48, 8

[[Page 78]]

Veterans' Employment and Training Service,        41, 61; 20, IX
     Office of the Assistant Secretary for
Vice President of the United States, Office of    32, XXVIII
Vocational and Adult Education, Office of         34, IV
Wage and Hour Division                            29, V
Water Resources Council                           18, VI
Workers' Compensation Programs, Office of         20, I
World Agricultural Outlook Board                  7, XXXVIII

[[Page 79]]







                      Table of OMB Control Numbers



The OMB control numbers for chapter I of title 26 were consolidated into 
Sec. Sec.  601.9000 and 602.101 at 50 FR 10221, Mar. 14, 1985. At 61 FR 
58008, Nov. 12, 1996, Sec.  601.9000 was removed. Section 602.101 is 
reprinted below for the convenience of the user.

Sec.  602.101  OMB Control numbers.

    (a) Purpose. This part collects and displays the control numbers 
assigned to collections of information in Internal Revenue Service 
regulations by the Office of Management and Budget (OMB) under the 
Paperwork Reduction Act of 1980. The Internal Revenue Service intends 
that this part comply with the requirements of Sec. Sec.  1320.7(f), 
1320.12, 1320.13, and 1320.14 of 5 CFR part 1320 (OMB regulations 
implementing the Paperwork Reduction Act), for the display of control 
numbers assigned by OMB to collections of information in Internal 
Revenue Service regulations. This part does not display control numbers 
assigned by the Office of Management and Budget to collections of 
information of the Bureau of Alcohol, Tobacco, and Firearms.
    (b) Display.

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
1.1(h)-1(e)................................................    1545-1654
1.23-5.....................................................    1545-0074
1.25-1T....................................................    1545-0922
                                                               1545-0930
1.25-2T....................................................    1545-0922
                                                               1545-0930
1.25-3T....................................................    1545-0922
                                                               1545-0930
1.25-4T....................................................    1545-0922
1.25-5T....................................................    1545-0922
1.25-6T....................................................    1545-0922
1.25-7T....................................................    1545-0922
1.25-8T....................................................    1545-0922
1.25A-1....................................................    1545-1630
1.28-1.....................................................    1545-0619
1.31-2.....................................................    1545-0074
1.32-2.....................................................    1545-0074
1.32-3.....................................................    1545-1575
1.37-1.....................................................    1545-0074
1.37-3.....................................................    1545-0074
1.41-2.....................................................    1545-0619
1.41-3.....................................................    1545-0619
1.41-4A....................................................    1545-0074
1.41-4 (b) and (c).........................................    1545-0074
1.41-8(b)..................................................    1545-1625
1.41-8(d)..................................................    1545-0732
1.41-9.....................................................    1545-0619
1.42-1T....................................................    1545-0984
                                                               1545-0988
1.42-2.....................................................    1545-1005
1.42-5.....................................................    1545-1357
1.42-6.....................................................    1545-1102
1.42-8.....................................................    1545-1102
1.42-10....................................................    1545-1102
1.42-13....................................................    1545-1357
1.42-14....................................................    1545-1423
1.42-17....................................................    1545-1357
1.43-3(a)(3)...............................................    1545-1292
1.43-3(b)(3)...............................................    1545-1292
1.44B-1....................................................    1545-0219
1.45D-1....................................................    1545-1765
1.45G-1....................................................    1545-2031
1.46-1.....................................................    1545-0123
                                                               1545-0155
1.46-3.....................................................    1545-0155
1.46-4.....................................................    1545-0155
1.46-5.....................................................    1545-0155
1.46-6.....................................................    1545-0155
1.46-8.....................................................    1545-0155
1.46-9.....................................................    1545-0155
1.46-10....................................................    1545-0118
1.46-11....................................................    1545-0155
1.47-1.....................................................    1545-0155
                                                               1545-0166
1.47-3.....................................................    1545-0155
                                                               1545-0166
1.47-4.....................................................    1545-0123
1.47-5.....................................................    1545-0092
1.47-6.....................................................    1545-0099
1.48-3.....................................................    1545-0155
1.48-4.....................................................    1545-0155
                                                               1545-0808
1.48-5.....................................................    1545-0155
1.48-6.....................................................    1545-0155
1.48-12....................................................    1545-0155
                                                               1545-1783
1.50A-1....................................................    1545-0895
1.50A-2....................................................    1545-0895
1.50A-3....................................................    1545-0895
1.50A-4....................................................    1545-0895
1.50A-5....................................................    1545-0895
1.50A-6....................................................    1545-0895
1.50A-7....................................................    1545-0895
1.50B-1....................................................    1545-0895
1.50B-2....................................................    1545-0895
1.50B-3....................................................    1545-0895
1.50B-4....................................................    1545-0895
1.50B-5....................................................    1545-0895
1.51-1.....................................................    1545-0219
                                                               1545-0241
                                                               1545-0244
                                                               1545-0797
1.52-2.....................................................    1545-0219
1.52-3.....................................................    1545-0219

[[Page 80]]

 
1.56-1.....................................................    1545-0123
1.56(g)-1..................................................    1545-1233
1.56A-1....................................................    1545-0227
1.56A-2....................................................    1545-0227
1.56A-3....................................................    1545-0227
1.56A-4....................................................    1545-0227
1.56A-5....................................................    1545-0227
1.57-5.....................................................    1545-0227
1.58-1.....................................................    1545-0175
1.58-9(c)(5)(iii)(B).......................................    1545-1093
1.58-9(e)(3)...............................................    1545-1093
1.59-1.....................................................    1545-1903
1.61-2.....................................................    1545-0771
1.61-2T....................................................    1545-0771
1.61-4.....................................................    1545-0187
1.61-15....................................................    1545-0074
1.62-2.....................................................    1545-1148
1.63-1.....................................................    1545-0074
1.66-4.....................................................    1545-1770
1.67-2T....................................................    1545-0110
1.67-3.....................................................    1545-1018
1.67-3T....................................................    1545-0118
1.71-1T....................................................    1545-0074
1.72-4.....................................................    1545-0074
1.72-6.....................................................    1545-0074
1.72-9.....................................................    1545-0074
1.72-17....................................................    1545-0074
1.72-17A...................................................    1545-0074
1.72-18....................................................    1545-0074
1.74-1.....................................................    1545-1100
1.79-2.....................................................    1545-0074
1.79-3.....................................................    1545-0074
1.83-2.....................................................    1545-0074
1.83-5.....................................................    1545-0074
1.83-6.....................................................    1545-1448
1.103-10...................................................    1545-0123
                                                               1545-0940
1.103-15AT.................................................    1545-0720
1.103-18...................................................    1545-1226
1.103(n)-2T................................................    1545-0874
1.103(n)-4T................................................    1545-0874
1.103A-2...................................................    1545-0720
1.105-4....................................................    1545-0074
1.105-5....................................................    1545-0074
1.105-6....................................................    1545-0074
1.108-4....................................................    1545-1539
1.108-5....................................................    1545-1421
1.108-7....................................................    1545-2155
1.110-1....................................................    1545-1661
1.117-5....................................................    1545-0869
1.118-2....................................................    1545-1639
1.119-1....................................................    1545-0067
1.120-3....................................................    1545-0057
1.121-1....................................................    1545-0072
1.121-2....................................................    1545-0072
1.121-3....................................................    1545-0072
1.121-4....................................................    1545-0072
                                                               1545-0091
1.121-5....................................................    1545-0072
1.127-2....................................................    1545-0768
1.132-1T...................................................    1545-0771
1.132-2....................................................    1545-0771
1.132-2T...................................................    1545-0771
1.132-5....................................................    1545-0771
1.132-5T...................................................    1545-0771
                                                               1545-1098
1.132-9(b).................................................    1545-1676
1.141-1....................................................    1545-1451
1.141-12...................................................    1545-1451
1.142-2....................................................    1545-1451
1.142(f)(4)-1..............................................    1545-1730
1.148-0....................................................    1545-1098
1.148-1....................................................    1545-1098
1.148-2....................................................    1545-1098
                                                               1545-1347
1.148-3....................................................    1545-1098
                                                               1545-1347
1.148-4....................................................    1545-1098
                                                               1545-1347
1.148-5....................................................    1545-1098
                                                               1545-1490
1.148-6....................................................    1545-1098
                                                               1545-1451
1.148-7....................................................    1545-1098
                                                               1545-1347
1.148-8....................................................    1545-1098
1.148-11...................................................    1545-1098
                                                               1545-1347
1.149(e)-1.................................................    1545-0720
1.150-1....................................................    1545-1347
1.151-1....................................................    1545-0074
1.152-3....................................................    1545-0071
                                                               1545-1783
1.152-4....................................................    1545-0074
1.152-4T...................................................    1545-0074
1.162-1....................................................    1545-0139
1.162-2....................................................    1545-0139
1.162-3....................................................    1545-0139
1.162-4....................................................    1545-0139
1.162-5....................................................    1545-0139
1.162-6....................................................    1545-0139
1.162-7....................................................    1545-0139
1.162-8....................................................    1545-0139
1.162-9....................................................    1545-0139
1.162-10...................................................    1545-0139
1.162-11...................................................    1545-0139
1.162-12...................................................    1545-0139
1.162-13...................................................    1545-0139
1.162-14...................................................    1545-0139
1.162-15...................................................    1545-0139
1.162-16...................................................    1545-0139
1.162-17...................................................    1545-0139
1.162-18...................................................    1545-0139
1.162-19...................................................    1545-0139
1.162-20...................................................    1545-0139
1.162-27...................................................    1545-1466
1.163-5....................................................    1545-0786
                                                               1545-1132
1.163-8T...................................................    1545-0995
1.163-10T..................................................    1545-0074
1.163-13...................................................    1545-1491
1.163(d)-1.................................................    1545-1421
1.165-1....................................................    1545-0177
1.165-2....................................................    1545-0177
1.165-3....................................................    1545-0177
1.165-4....................................................    1545-0177
1.165-5....................................................    1545-0177
1.165-6....................................................    1545-0177
1.165-7....................................................    1545-0177
1.165-8....................................................    1545-0177
1.165-9....................................................    1545-0177
1.165-10...................................................    1545-0177
1.165-11...................................................    1545-0074
                                                               1545-0177
                                                               1545-0786
1.165-12...................................................    1545-0786
1.166-1....................................................    1545-0123
1.166-2....................................................    1545-1254
1.166-4....................................................    1545-0123
1.166-10...................................................    1545-0123
1.167(a)-5T................................................    1545-1021
1.167(a)-7.................................................    1545-0172
1.167(a)-11................................................    1545-0152
                                                               1545-0172

[[Page 81]]

 
1.167(a)-12................................................    1545-0172
1.167(d)-1.................................................    1545-0172
1.167(e)-1.................................................    1545-0172
1.167(f)-11................................................    1545-0172
1.167(l)-1.................................................    1545-0172
1.168(d)-1.................................................    1545-1146
1.168(f)(8)-1T.............................................    1545-0923
1.168(i)-1.................................................    1545-1331
1.168-5....................................................    1545-0172
1.169-4....................................................    1545-0172
1.170-1....................................................    1545-0074
1.170-2....................................................    1545-0074
1.170-3....................................................    1545-0123
1.170A-1...................................................    1545-0074
1.170A-2...................................................    1545-0074
1.170A-4(A)(b).............................................    1545-0123
1.170A-8...................................................    1545-0074
1.170A-9...................................................    1545-0052
                                                               1545-0074
1.170A-11..................................................    1545-0074
                                                               1545-0123
                                                               1545-1868
1.170A-12..................................................    1545-0020
                                                               1545-0074
1.170A-13..................................................    1545-0074
                                                               1545-0754
                                                               1545-0908
                                                               1545-1431
1.170A-13(f)...............................................    1545-1464
1.170A-14..................................................    1545-0763
1.171-4....................................................    1545-1491
1.171-5....................................................    1545-1491
1.172-1....................................................    1545-0172
1.172-13...................................................    1545-0863
1.173-1....................................................    1545-0172
1.174-3....................................................    1545-0152
1.174-4....................................................    1545-0152
1.175-3....................................................    1545-0187
1.175-6....................................................    1545-0152
1.177-1....................................................    1545-0172
1.179-2....................................................    1545-1201
1.179-3....................................................    1545-1201
1.179-5....................................................    1545-0172
                                                               1545-1201
1.179B-1T..................................................    1545-2076
1.179C-1T..................................................    1545-2103
1.180-2....................................................    1545-0074
1.181-1T and 1.181-2T......................................    1545-2059
1.182-6....................................................    1545-0074
1.183-1....................................................    1545-0195
1.183-2....................................................    1545-0195
1.183-3....................................................    1545-0195
1.183-4....................................................    1545-0195
1.190-3....................................................    1545-0074
1.194-2....................................................    1545-0735
1.194-4....................................................    1545-0735
1.195-1....................................................    1545-1582
1.197-1T...................................................    1545-1425
1.197-2....................................................    1545-1671
1.199-6....................................................    1545-1966
1.213-1....................................................    1545-0074
1.215-1T...................................................    1545-0074
1.217-2....................................................    1545-0182
1.243-3....................................................    1545-0123
1.243-4....................................................    1545-0123
1.243-5....................................................    1545-0123
1.248-1....................................................    1545-0172
1.261-1....................................................    1545-1041
1.263(a)-5.................................................    1545-1870
1.263(e)-1.................................................    1545-0123
1.263A-1...................................................    1545-0987
1.263A-1T..................................................    1545-0187
1.263A-2...................................................    1545-0987
1.263A-3...................................................    1545-0987
1.263A-8(b)(2)(iii)........................................    1545-1265
1.263A-9(d)(1).............................................    1545-1265
1.263A-9(f)(1)(ii).........................................    1545-1265
1.263A-9(f)(2)(iv).........................................    1545-1265
1.263A-9(g)(2)(iv)(C)......................................    1545-1265
1.263A-9(g)(3)(iv).........................................    1545-1265
1.265-1....................................................    1545-0074
1.265-2....................................................    1545-0123
1.266-1....................................................    1545-0123
1.267(f)-1.................................................    1545-0885
1.268-1....................................................    1545-0184
1.274-1....................................................    1545-0139
1.274-2....................................................    1545-0139
1.274-3....................................................    1545-0139
1.274-4....................................................    1545-0139
1.274-5....................................................    1545-0771
1.274-5A...................................................    1545-0139
                                                               1545-0771
1.274-5T...................................................    1545-0074
                                                               1545-0172
                                                               1545-0771
1.274-6....................................................    1545-0139
                                                               1545-0771
1.274-6T...................................................    1545-0074
                                                               1545-0771
1.274-7....................................................    1545-0139
1.274-8....................................................    1545-0139
1.279-6....................................................    1545-0123
1.280C-4...................................................    1545-1155
1.280F-3T..................................................    1545-0074
1.280G-1...................................................    1545-1851
1.281-4....................................................    1545-0123
1.302-4....................................................    1545-0074
1.305-3....................................................    1545-0123
1.305-5....................................................    1545-1438
1.307-2....................................................    1545-0074
1.312-15...................................................    1545-0172
1.316-1....................................................    1545-0123
1.331-1....................................................    1545-0074
1.332-4....................................................    1545-0123
1.332-6....................................................    1545-2019
1.337(d)-1.................................................    1545-1160
1.337(d)-2.................................................    1545-1160
                                                               1545-1774
1.337(d)-4.................................................    1545-1633
1.337(d)-5.................................................    1545-1672
1.337(d)-6.................................................    1545-1672
1.337(d)-7.................................................    1545-1672
1.338-2....................................................    1545-1658
1.338-5....................................................    1545-1658
1.338-10...................................................    1545-1658
1.338-11...................................................    1545-1990
1.338(h)(10)-1.............................................    1545-1658
1.338(i)-1.................................................    1545-1990
1.341-7....................................................    1545-0123
1.351-3....................................................    1545-2019
1.355-5....................................................    1545-2019
1.362-2....................................................    1545-0123
1.367(a)-1T................................................    1545-0026
1.367(a)-2T................................................    1545-0026
1.367(a)-3.................................................    1545-0026
                                                               1545-1478
1.367(a)-6T................................................    1545-0026
1.367(a)-8.................................................    1545-1271
                                                               1545-2056
1.367(b)-1.................................................    1545-1271
1.367(b)-3T................................................    1545-1666
1.367(d)-1T................................................    1545-0026
1.367(e)-1.................................................    1545-1487
1.367(e)-2.................................................    1545-1487

[[Page 82]]

 
1.368-1....................................................    1545-1691
1.368-3....................................................    1545-2019
1.371-1....................................................    1545-0123
1.371-2....................................................    1545-0123
1.374-3....................................................    1545-0123
1.381(b)-1.................................................    1545-0123
1.381(c)(4)-1..............................................    1545-0123
                                                               1545-0152
                                                               1545-0879
1.381(c)(5)-1..............................................    1545-0123
                                                               1545-0152
1.381(c)(6)-1..............................................    1545-0123
                                                               1545-0152
1.381(c)(8)-1..............................................    1545-0123
1.381(c)(10)-1.............................................    1545-0123
1.381(c)(11)-1(k)..........................................    1545-0123
1.381(c)(13)-1.............................................    1545-0123
1.381(c)(17)-1.............................................    1545-0045
1.381(c)(22)-1.............................................    1545-1990
1.381(c)(25)-1.............................................    1545-0045
1.382-1T...................................................    1545-0123
1.382-2....................................................    1545-0123
1.382-2T...................................................    1545-0123
1.382-3....................................................    1545-1281
                                                               1545-1345
1.382-4....................................................    1545-1120
1.382-6....................................................    1545-1381
1.382-8....................................................    1545-1434
1.382-9....................................................    1545-1120
                                                               1545-1260
                                                               1545-1275
                                                               1545-1324
1.382-11...................................................    1545-2019
1.382-91...................................................    1545-1260
                                                               1545-1324
1.383-1....................................................    1545-0074
                                                               1545-1120
1.401-1....................................................    1545-0020
                                                               1545-0197
                                                               1545-0200
                                                               1545-0534
                                                               1545-0710
1.401(a)-11................................................    1545-0710
1.401(a)-20................................................    1545-0928
1.401(a)-31................................................    1545-1341
1.401(a)-50................................................    1545-0710
1.401(a)(31)-1.............................................    1545-1341
1.401(b)-1.................................................    1545-0197
1.401(f)-1.................................................    1545-0710
1.401(k)-1.................................................    1545-1039
                                                               1545-1069
                                                               1545-1669
                                                               1545-1930
1.401(k)-2.................................................    1545-1669
1.401(k)-3.................................................    1545-1669
1.401(k)-4.................................................    1545-1669
1.401(m)-3.................................................    1545-1699
1.401(a)(9)-1..............................................    1545-1573
1.401(a)(9)-3..............................................    1545-1466
1.401(a)(9)-4..............................................    1545-1573
1.401-12(n)................................................    1545-0806
1.401-14...................................................    1545-0710
1.402(c)-2.................................................    1545-1341
1.402(f)-1.................................................    1545-1341
                                                               1545-1632
1.402A-1...................................................    1545-1992
1.403(b)-1.................................................    1545-0710
1.403(b)-3.................................................    1545-0996
1.403(b)-7.................................................    1545-1341
1.403(b)-10................................................    1545-2068
1.404(a)-4.................................................    1545-0710
1.404(a)-12................................................    1545-0710
1.404A-2...................................................    1545-0123
1.404A-6...................................................    1545-0123
1.408-2....................................................    1545-0390
1.408-5....................................................    1545-0747
1.408-6....................................................    1545-0203
                                                               1545-0390
1.408-7....................................................    1545-0119
1.408(q)-1.................................................    1545-1841
1.408A-2...................................................    1545-1616
1.408A-4...................................................    1545-1616
1.408A-5...................................................    1545-1616
1.408A-7...................................................    1545-1616
1.410(a)-2.................................................    1545-0710
1.410(d)-1.................................................    1545-0710
1.411(a)-11................................................    1545-1471
                                                               1545-1632
1.411(d)-4.................................................    1545-1545
1.411(d)-6.................................................    1545-1477
1.412(b)-5.................................................    1545-0710
1.412(c)(1)-2..............................................    1545-0710
1.412(c)(2)-1..............................................    1545-0710
1.412(c)(3)-2..............................................    1545-0710
1.414(c)-5.................................................    1545-0797
1.414(r)-1.................................................    1545-1221
1.415-2....................................................    1545-0710
1.415-6....................................................    1545-0710
1.417(a)(3)-1..............................................    1545-0928
1.417(e)-1.................................................    1545-1471
                                                               1545-1724
1.417(e)-1T................................................    1545-1471
1.419A(f)(6)-1.............................................    1545-1795
1.422-1....................................................    1545-0820
1.430(f)-1.................................................    1545-2095
1.430(g)-1.................................................    1545-2095
1.430(h)(2)-1..............................................    1545-2095
1.436-1....................................................    1545-2095
1.441-2....................................................    1545-1748
1.442-1....................................................    1545-0074
                                                               1545-0123
                                                               1545-0134
                                                               1545-0152
                                                               1545-0820
                                                               1545-1748
1.443-1....................................................    1545-0123
1.444-3T...................................................    1545-1036
1.444-4....................................................    1545-1591
1.446-1....................................................    1545-0074
                                                               1545-0152
1.446-4(d).................................................    1545-1412
1.448-1(g).................................................    1545-0152
1.448-1(h).................................................    1545-0152
1.448-1(i).................................................    1545-0152
1.448-2....................................................    1545-1855
1.448-2T...................................................    1545-0152
                                                               1545-1855
1.451-1....................................................    1545-0091
1.451-4....................................................    1545-0123
1.451-5....................................................    1545-0074
1.451-6....................................................    1545-0074
1.451-7....................................................    1545-0074
1.453-1....................................................    1545-0152
1.453-2....................................................    1545-0152
1.453-8....................................................    1545-0152
                                                               1545-0228
1.453-10...................................................    1545-0152
1.453A-1...................................................    1545-0152
                                                               1545-1134
1.453A-2...................................................    1545-0152
                                                               1545-1134
1.453A-3...................................................    1545-0963
1.454-1....................................................    1545-0074
1.455-2....................................................    1545-0152

[[Page 83]]

 
1.455-6....................................................    1545-0123
1.456-2....................................................    1545-0123
1.456-6....................................................    1545-0123
1.456-7....................................................    1545-0123
1.457-8....................................................    1545-1580
1.458-1....................................................    1545-0879
1.458-2....................................................    1545-0152
1.460-1....................................................    1545-1650
1.460-6....................................................    1545-1031
                                                               1545-1572
                                                               1545-1732
1.461-1....................................................    1545-0074
1.461-2....................................................    1545-0096
1.461-4....................................................    1545-0917
1.461-5....................................................    1545-0917
1.463-1T...................................................    1545-0916
1.465-1T...................................................    1545-0712
1.466-1T...................................................    1545-0152
1.466-4....................................................    1545-0152
1.468A-3...................................................    1545-1269
                                                               1545-1378
                                                               1545-1511
1.468A-3T..................................................    1545-1269
                                                               1545-1378
                                                               1545-1511
1.468A-4...................................................    1545-0954
1.468A-4T..................................................    1545-0954
1.468A-7...................................................    1545-0954
1.468A-7T..................................................    1545-0954
                                                               1545-1511
1.468A-8...................................................    1545-1269
1.468A-3T(h), 1.468A-7T, and 1.468A-8T(d)..................    1545-2091
1.468B-1...................................................    1545-1631
1.468B-9...................................................    1545-1631
1.468B-1(j)................................................    1545-1299
1.468B-2(k)................................................    1545-1299
1.468B-2(l)................................................    1545-1299
1.468B-3(b)................................................    1545-1299
1.468B-3(e)................................................    1545-1299
1.468B-5(b)................................................    1545-1299
1.469-1....................................................    1545-1008
1.469-2T...................................................    1545-0712
                                                               1545-1091
1.469-4T...................................................    1545-0985
                                                               1545-1037
1.469-7....................................................    1545-1244
1.471-2....................................................    1545-0123
1.471-5....................................................    1545-0123
1.471-6....................................................    1545-0123
1.471-8....................................................    1545-0123
1.471-11...................................................    1545-0123
                                                               1545-0152
1.472-1....................................................    1545-0042
                                                               1545-0152
1.472-2....................................................    1545-0152
1.472-3....................................................    1545-0042
1.472-5....................................................    1545-0152
1.472-8....................................................    1545-0028
                                                               1545-0042
                                                               1545-1767
1.475(a)-4.................................................    1545-1945
1.475(b)-4.................................................    1545-1496
1.481-4....................................................    1545-0152
1.481-5....................................................    1545-0152
1.482-1....................................................    1545-1364
1.482-4....................................................    1545-1364
1.482-7....................................................    1545-1364
                                                               1545-1794
1.482-7T...................................................    1545-1364
1.482-9(b).................................................    1545-2149
1.501(a)-1.................................................    1545-0056
                                                               1545-0057
1.501(c)(3)-1..............................................    1545-0056
1.501(c)(9)-5..............................................    1545-0047
1.501(c)(17)-3.............................................    1545-0047
1.501(e)-1.................................................    1545-0814
1.503(c)-1.................................................    1545-0047
                                                               1545-0052
1.505(c)-1T................................................    1545-0916
1.507-1....................................................    1545-0052
1.507-2....................................................    1545-0052
1.508-1....................................................    1545-0052
                                                               1545-0056
1.509(a)-3.................................................    1545-0047
1.509(a)-5.................................................    1545-0047
1.509(c)-1.................................................    1545-0052
1.512(a)-1.................................................    1545-0687
1.512(a)-4.................................................    1545-0047
                                                               1545-0687
1.521-1....................................................    1545-0051
                                                               1545-0058
1.527-2....................................................    1545-0129
1.527-5....................................................    1545-0129
1.527-6....................................................    1545-0129
1.527-9....................................................    1545-0129
1.528-8....................................................    1545-0127
1.533-2....................................................    1545-0123
1.534-2....................................................    1545-0123
1.542-3....................................................    1545-0123
1.545-2....................................................    1545-0123
1.545-3....................................................    1545-0123
1.547-2....................................................    1545-0045
                                                               1545-0123
1.547-3....................................................    1545-0123
1.551-4....................................................    1545-0074
1.552-3....................................................    1545-0099
1.552-4....................................................    1545-0099
1.552-5....................................................    1545-0099
1.556-2....................................................    1545-0704
1.561-1....................................................    1545-0044
1.561-2....................................................    1545-0123
1.562-3....................................................    1545-0123
1.563-2....................................................    1545-0123
1.564-1....................................................    1545-0123
1.565-1....................................................    1545-0043
                                                               1545-0123
1.565-2....................................................    1545-0043
1.565-3....................................................    1545-0043
1.565-5....................................................    1545-0043
1.565-6....................................................    1545-0043
1.585-1....................................................    1545-0123
1.585-3....................................................    1545-0123
1.585-8....................................................    1545-1290
1.586-2....................................................    1545-0123
1.593-1....................................................    1545-0123
1.593-6....................................................    1545-0123
1.593-6A...................................................    1545-0123
1.593-7....................................................    1545-0123
1.595-1....................................................    1545-0123
1.597-2....................................................    1545-1300
1.597-4....................................................    1545-1300
1.597-6....................................................    1545-1300
1.597-7....................................................    1545-1300
1.611-2....................................................    1545-0099
1.611-3....................................................    1545-0007
                                                               1545-0099
                                                               1545-1784
1.612-4....................................................    1545-0074
1.612-5....................................................    1545-0099
1.613-3....................................................    1545-0099
1.613-4....................................................    1545-0099
1.613-6....................................................    1545-0099
1.613-7....................................................    1545-0099
1.613A-3...................................................    1545-0919

[[Page 84]]

 
1.613A-3(e)................................................    1545-1251
1.613A-3(l)................................................    1545-0919
1.613A-5...................................................    1545-0099
1.613A-6...................................................    1545-0099
1.614-2....................................................    1545-0099
1.614-3....................................................    1545-0099
1.614-5....................................................    1545-0099
1.614-6....................................................    1545-0099
1.614-8....................................................    1545-0099
1.617-1....................................................    1545-0099
1.617-3....................................................    1545-0099
1.617-4....................................................    1545-0099
1.631-1....................................................    1545-0007
1.631-2....................................................    1545-0007
1.641(b)-2.................................................    1545-0092
1.642(c)-1.................................................    1545-0092
1.642(c)-2.................................................    1545-0092
1.642(c)-5.................................................    1545-0074
1.642(c)-6.................................................    1545-0020
                                                               1545-0074
                                                               1545-0092
1.642(g)-1.................................................    1545-0092
1.642(i)-1.................................................    1545-0092
1.645-1....................................................    1545-1578
1.663(b)-2.................................................    1545-0092
1.664-1....................................................    1545-0196
1.664-1(a)(7)..............................................    1545-1536
1.664-1(c).................................................    1545-2101
1.664-2....................................................    1545-0196
1.664-3....................................................    1545-0196
1.664-4....................................................    1545-0020
                                                               1545-0196
1.665(a)-0A through
1.665(g)-2A................................................    1545-0192
1.666(d)-1A................................................    1545-0092
1.671-4....................................................    1545-1442
1.671-5....................................................    1545-1540
1.701-1....................................................    1545-0099
1.702-1....................................................    1545-0074
1.703-1....................................................    1545-0099
1.704-2....................................................    1545-1090
1.706-1....................................................    1545-0074
                                                               1545-0099
                                                               1545-0134
1.706-1T...................................................    1545-0099
1.707-3(c)(2)..............................................    1545-1243
1.707-5(a)(7)(ii)..........................................    1545-1243
1.707-6(c).................................................    1545-1243
1.707-8....................................................    1545-1243
1.708-1....................................................    1545-0099
1.732-1....................................................    1545-0099
                                                               1545-1588
1.736-1....................................................    1545-0074
1.743-1....................................................    1545-0074
                                                               1545-1588
1.751-1....................................................    1545-0074
                                                               1545-0099
                                                               1545-0941
1.752-2....................................................    1545-1905
1.752-5....................................................    1545-1090
1.752-7....................................................    1545-1843
1.754-1....................................................    1545-0099
1.755-1....................................................    1545-0099
1.761-2....................................................    1545-1338
1.801-1....................................................    1545-0123
                                                               1545-0128
1.801-3....................................................    1545-0123
1.801-5....................................................    1545-0128
1.801-8....................................................    1545-0128
1.804-4....................................................    1545-0128
1.811-2....................................................    1545-0128
1.812-2....................................................    1545-0128
1.815-6....................................................    1545-0128
1.818-4....................................................    1545-0128
1.818-5....................................................    1545-0128
1.818-8....................................................    1545-0128
1.819-2....................................................    1545-0128
1.821-1....................................................    1545-1027
1.821-3....................................................    1545-1027
1.821-4....................................................    1545-1027
1.822-5....................................................    1545-1027
1.822-6....................................................    1545-1027
1.822-8....................................................    1545-1027
1.822-9....................................................    1545-1027
1.823-2....................................................    1545-1027
1.823-5....................................................    1545-1027
1.823-6....................................................    1545-1027
1.825-1....................................................    1545-1027
1.826-1....................................................    1545-1027
1.826-2....................................................    1545-1027
1.826-3....................................................    1545-1027
1.826-4....................................................    1545-1027
1.826-6....................................................    1545-1027
1.831-3....................................................    1545-0123
1.831-4....................................................    1545-0123
1.832-4....................................................    1545-1227
1.832-5....................................................    1545-0123
1.848-2(g)(8)..............................................    1545-1287
1.848-2(h)(3)..............................................    1545-1287
1.848-2(i)(4)..............................................    1545-1287
1.851-2....................................................    1545-1010
1.851-4....................................................    1545-0123
1.852-1....................................................    1545-0123
1.852-4....................................................    1545-0123
                                                               1545-0145
1.852-6....................................................    1545-0123
                                                               1545-0144
1.852-7....................................................    1545-0074
1.852-9....................................................    1545-0074
                                                               1545-0123
                                                               1545-0144
                                                               1545-0145
                                                               1545-1783
1.852-11...................................................    1545-1094
1.853-3....................................................    1545-2035
1.853-4....................................................    1545-2035
1.854-2....................................................    1545-0123
1.855-1....................................................    1545-0123
1.856-2....................................................    1545-0123
                                                               1545-1004
1.856-6....................................................    1545-0123
1.856-7....................................................    1545-0123
1.856-8....................................................    1545-0123
1.857-8....................................................    1545-0123
1.857-9....................................................    1545-0074
1.858-1....................................................    1545-0123
1.860-2....................................................    1545-0045
1.860-4....................................................    1545-0045
                                                               1545-1054
                                                               1545-1057
1.860E-1...................................................    1545-1675
1.860E-2(a)(5).............................................    1545-1276
1.860E-2(a)(7).............................................    1545-1276
1.860E-2(b)(2).............................................    1545-1276
1.860G-2...................................................    1545-2110
1.861-2....................................................    1545-0089
1.861-3....................................................    1545-0089
1.861-4....................................................    1545-1900
1.861-8....................................................    1545-0126
1.861-8(e)(6) and (g)......................................    1545-1224
1.861-9T...................................................    1545-0121
                                                               1545-1072
1.861-18...................................................    1545-1594
1.863-1....................................................    1545-1476

[[Page 85]]

 
1.863-3....................................................    1545-1476
                                                               1545-1556
1.863-3A...................................................    1545-0126
1.863-4....................................................    1545-0126
1.863-7....................................................    1545-0132
1.863-8....................................................    1545-1718
1.863-9....................................................    1545-1718
1.864-4....................................................    1545-0126
1.871-1....................................................    1545-0096
1.871-6....................................................    1545-0795
1.871-7....................................................    1545-0089
1.871-10...................................................    1545-0089
                                                               1545-0165
1.874-1....................................................    1545-0089
1.881-4....................................................    1545-1440
1.882-4....................................................    1545-0126
1.883-1....................................................    1545-1677
1.883-1T...................................................    1545-1667
1.883-2....................................................    1545-1677
1.883-2T...................................................    1545-1667
1.883-3....................................................    1545-1677
1.883-3T...................................................    1545-1667
1.883-4....................................................    1545-1677
1.883-4T...................................................    1545-1667
1.883-5....................................................    1545-1677
1.883-5T...................................................    1545-1667
1.884-0....................................................    1545-1070
1.884-1....................................................    1545-1070
1.884-2....................................................    1545-1070
1.884-2T...................................................    1545-0126
                                                               1545-1070
1.884-4....................................................    1545-1070
1.884-5....................................................    1545-1070
1.892-1T...................................................    1545-1053
1.892-2T...................................................    1545-1053
1.892-3T...................................................    1545-1053
1.892-4T...................................................    1545-1053
1.892-5T...................................................    1545-1053
1.892-6T...................................................    1545-1053
1.892-7T...................................................    1545-1053
1.897-2....................................................    1545-0123
                                                               1545-0902
1.897-3....................................................    1545-0123
1.897-5T...................................................    1545-0902
1.897-6T...................................................    1545-0902
1.901-2....................................................    1545-0746
1.901-2A...................................................    1545-0746
1.901-3....................................................    1545-0122
1.902-1....................................................    1545-0122
                                                               1545-1458
1.904-1....................................................    1545-0121
                                                               1545-0122
1.904-2....................................................    1545-0121
                                                               1545-0122
1.904-3....................................................    1545-0121
1.904-4....................................................    1545-0121
1.904-5....................................................    1545-0121
1.904-7....................................................    1545-2104
1.904-7T...................................................    1545-2104
1.904(f)-1.................................................    1545-0121
                                                               1545-0122
1.904(f)-2.................................................    1545-0121
1.904(f)-3.................................................    1545-0121
1.904(f)-4.................................................    1545-0121
1.904(f)-5.................................................    1545-0121
1.904(f)-6.................................................    1545-0121
1.904(f)-7.................................................    1545-1127
1.905-2....................................................    1545-0122
1.905-3T...................................................    1545-1056
1.905-4T...................................................    1545-1056
1.905-5T...................................................    1545-1056
1.911-1....................................................    1545-0067
                                                               1545-0070
1.911-2....................................................    1545-0067
                                                               1545-0070
1.911-3....................................................    1545-0067
                                                               1545-0070
1.911-4....................................................    1545-0067
                                                               1545-0070
1.911-5....................................................    1545-0067
                                                               1545-0070
1.911-6....................................................    1545-0067
                                                               1545-0070
1.911-7....................................................    1545-0067
                                                               1545-0070
1.913-13...................................................    1545-0067
1.921-1T...................................................    1545-0190
                                                               1545-0884
                                                               1545-0935
                                                               1545-0939
1.921-2....................................................    1545-0884
1.921-3T...................................................    1545-0935
1.923-1T...................................................    1545-0935
1.924(a)-1T................................................    1545-0935
1.925(a)-1T................................................    1545-0935
1.925(b)-1T................................................    1545-0935
1.926(a)-1T................................................    1545-0935
1.927(a)-1T................................................    1545-0935
1.927(b)-1T................................................    1545-0935
1.927(d)-1.................................................    1545-0884
1.927(d)-2T................................................    1545-0935
1.927(e)-1T................................................    1545-0935
1.927(e)-2T................................................    1545-0935
1.927(f)-1.................................................    1545-0884
1.931-1....................................................    1545-0074
                                                               1545-0123
1.934-1....................................................    1545-0782
1.935-1....................................................    1545-0074
                                                               1545-0087
                                                               1545-0803
1.936-1....................................................    1545-0215
                                                               1545-0217
1.936-4....................................................    1545-0215
1.936-5....................................................    1545-0704
1.936-6....................................................    1545-0215
1.936-7....................................................    1545-0215
1.936-10(c)................................................    1545-1138
1.937-1....................................................    1545-1930
1.952-2....................................................    1545-0126
1.953-2....................................................    1545-0126
1.954-1....................................................    1545-1068
1.954-2....................................................    1545-1068
1.955-2....................................................    1545-0123
1.955-3....................................................    1545-0123
1.955A-2...................................................    1545-0755
1.955A-3...................................................    1545-0755
1.956-1....................................................    1545-0704
1.956-2....................................................    1545-0704
1.959-1....................................................    1545-0704
1.959-2....................................................    1545-0704
1.960-1....................................................    1545-0122
1.962-2....................................................    1545-0704
1.962-3....................................................    1545-0704
1.962-4....................................................    1545-0704
1.964-1....................................................    1545-0126
                                                               1545-0704
                                                               1545-1072
                                                               1545-2104
1.964-3....................................................    1545-0126
1.970-2....................................................    1545-0126
1.985-2....................................................    1545-1051
                                                               1545-1131
1.985-3....................................................    1545-1051
1.988-0....................................................    1545-1131

[[Page 86]]

 
1.988-1....................................................    1545-1131
1.988-2....................................................    1545-1131
1.988-3....................................................    1545-1131
1.988-4....................................................    1545-1131
1.988-5....................................................    1545-1131
1.988-6....................................................    1545-1831
1.992-1....................................................    1545-0190
                                                               1545-0938
1.992-2....................................................    1545-0190
                                                               1545-0884
                                                               1545-0938
1.992-3....................................................    1545-0190
                                                               1545-0938
1.992-4....................................................    1545-0190
                                                               1545-0938
1.993-3....................................................    1545-0938
1.993-4....................................................    1545-0938
1.994-1....................................................    1545-0938
1.995-5....................................................    1545-0938
1.1001-1...................................................    1545-1902
1.1012-1...................................................    1545-0074
                                                               1545-1139
1.1014-4...................................................    1545-0184
1.1015-1...................................................    1545-0020
1.1017-1...................................................    1545-1539
1.1031(d)-1T...............................................    1545-1021
1.1033(a)-2................................................    1545-0184
1.1033(g)-1................................................    1545-0184
1.1034-1...................................................    1545-0072
1.1039-1...................................................    1545-0184
1.1041-1T..................................................    1545-0074
1.1041-2...................................................    1545-1751
1.1042-1T..................................................    1545-0916
1.1044(a)-1................................................    1545-1421
1.1045-1...................................................    1545-1893
1.1060-1...................................................    1545-1658
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1.1071-1...................................................    1545-0184
1.1071-4...................................................    1545-0184
1.1081-4...................................................    1545-0028
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1.1081-11..................................................    1545-2019
1.1082-1...................................................    1545-0046
1.1082-2...................................................    1545-0046
1.1082-3...................................................    1545-0046
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1.1082-5...................................................    1545-0046
1.1082-6...................................................    1545-0046
1.1083-1...................................................    1545-0123
1.1092(b)-1T...............................................    1545-0644
1.1092(b)-2T...............................................    1545-0644
1.1092(b)-3T...............................................    1545-0644
1.1092(b)-4T...............................................    1545-0644
1.1092(b)-5T...............................................    1545-0644
1.1211-1...................................................    1545-0074
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1.1221-2...................................................    1545-1480
1.1231-1...................................................    1545-0177
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1.1231-2...................................................    1545-0177
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1.1239-1...................................................    1545-0091
1.1242-1...................................................    1545-0184
1.1243-1...................................................    1545-0123
1.1244(e)-1................................................    1545-0123
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1.1245-1...................................................    1545-0184
1.1245-2...................................................    1545-0184
1.1245-3...................................................    1545-0184
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1.1247-2...................................................    1545-0122
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1.1251-4...................................................    1545-0184
1.1252-1...................................................    1545-0184
1.1252-2...................................................    1545-0184
1.1254-1(c)(3).............................................    1545-1352
1.1254-4...................................................    1545-1493
1.1254-5(d)(2).............................................    1545-1352
1.1258-1...................................................    1545-1452
1.1272-3...................................................    1545-1353
1.1273-2(h)(2).............................................    1545-1353
1.1274-3(d)................................................    1545-1353
1.1274-5(b)................................................    1545-1353
1.1274A-1(c)...............................................    1545-1353
1.1275-2...................................................    1545-1450
1.1275-3...................................................    1545-0887
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1.1294-1T..................................................    1545-1002
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1.1311(a)-1................................................    1545-0074
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1.1366-1...................................................    1545-1613
1.1367-1(f)................................................    1545-1139
1.1368-1(f)(2).............................................    1545-1139
1.1368-1(f)(3).............................................    1545-1139
1.1368-1(f)(4).............................................    1545-1139
1.1368-1(g)(2).............................................    1545-1139
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1.1402(a)-2................................................    1545-0074
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1.1402(b)-1................................................    1545-0171
1.1402(c)-2................................................    1545-0074
1.1402(e)(1)-1.............................................    1545-0074
1.1402(e)(2)-1.............................................    1545-0074
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1.1402(f)-1................................................    1545-0074
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1.1445-9T..................................................    1545-0902
1.1445-10T.................................................    1545-0902
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1.1446-3...................................................    1545-1934
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1.1502-5...................................................    1545-0257
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1.1502-9A..................................................    1545-0121
1.1502-13..................................................    1545-0123
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1.1502-16..................................................    1545-0123
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1.1502-21T.................................................    1545-1790
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1.1502-76..................................................    1545-1344
1.1502-76T.................................................    1545-2019
1.1502-77..................................................    1545-1699
1.1502-77A.................................................    1545-0123
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1.1502-78..................................................    1545-0582
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1.1502-95A.................................................    1545-1218
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1.1503-2...................................................    1545-1583
1.1503-2A..................................................    1545-1083
1.1503(d)-1................................................    1545-1946
1.1503(d)-3................................................    1545-1946
1.1503(d)-4................................................    1545-1946
1.1503(d)-5................................................    1545-1946
1.1503(d)-6................................................    1545-1946
1.1552-1...................................................    1545-0123
1.1561-3...................................................    1545-0123
1.1563-1...................................................    1545-0123
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1.6015(a)-1................................................    1545-0087
1.6015(b)-1................................................    1545-0087
1.6015(d)-1................................................    1545-0087
1.6015(e)-1................................................    1545-0087
1.6015(f)-1................................................    1545-0087
1.6015(g)-1................................................    1545-0087
1.6015(h)-1................................................    1545-0087
1.6015(i)-1................................................    1545-0087
1.6017-1...................................................    1545-0074
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1.6031(a)-1................................................    1545-1583
1.6031(b)-1T...............................................    1545-0099
1.6031(c)-1T...............................................    1545-0099
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1.6038A-2..................................................    1545-1191
1.6038A-3..................................................    1545-1191
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1.6038B-1..................................................    1545-1617
1.6038B-1T.................................................    1545-0026
1.6038B-2..................................................    1545-1617
1.6039-2...................................................    1545-0820
1.6041-1...................................................    1545-0008
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1.6041-2...................................................    1545-0008
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1.6050B-1..................................................    1545-0120
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1.6050H-1T.................................................    1545-0901
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1.6655(e)-1................................................    1545-1421
1.6662-3(c)................................................    1545-0889
1.6662-4(e) and (f)........................................    1545-0889
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1.6694-2(c)................................................    1545-1231
1.6694-2(c)(3).............................................    1545-1231
1.6694-3(e)................................................    1545-1231
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2.1-5......................................................    1545-0123
2.1-6......................................................    1545-0123
2.1-10.....................................................    1545-0123
2.1-11.....................................................    1545-0123
2.1-12.....................................................    1545-0123
2.1-13.....................................................    1545-0123
2.1-20.....................................................    1545-0123
2.1-22.....................................................    1545-0123
2.1-26.....................................................    1545-0123
3.2........................................................    1545-0123
4.954-1....................................................    1545-1068
4.954-2....................................................    1545-1068
5.6411-1...................................................    1545-0042
                                                               1545-0074
                                                               1545-0098
                                                               1545-0129
                                                               1545-0172
                                                               1545-0582
                                                               1545-0619
5c.44F-1...................................................    1545-0619
5c.128-1...................................................    1545-0123
5c.168(f)(8)-1.............................................    1545-0123
5c.168(f)(8)-2.............................................    1545-0123
5c.168(f)(8)-6.............................................    1545-0123
5c.168(f)(8)-8.............................................    1545-0123
5c.305-1...................................................    1545-0110
5c.442-1...................................................    1545-0152
5f.103-1...................................................    1545-0720
5f.103-3...................................................    1545-0720
5f.6045-1..................................................    1545-0715
6a.103A-2..................................................    1545-0123
                                                               1545-0720
6a.103A-3..................................................    1545-0720
7.465-1....................................................    1545-0712
7.465-2....................................................    1545-0712
7.465-3....................................................    1545-0712
7.465-4....................................................    1545-0712
7.465-5....................................................    1545-0712
7.936-1....................................................    1545-0217
7.999-1....................................................    1545-0216
7.6039A-1..................................................    1545-0015
7.6041-1...................................................    1545-0115
11.410-1...................................................    1545-0710
11.412(c)-7................................................    1545-0710
11.412(c)-11...............................................    1545-0710
12.7.......................................................    1545-0190
12.8.......................................................    1545-0191
12.9.......................................................    1545-0195
14a.422A-1.................................................    1545-0123
15A.453-1..................................................    1545-0228
16.3-1.....................................................    1545-0159
16A.126-2..................................................    1545-0074
16A.1255-1.................................................    1545-0184
16A.1255-2.................................................    1545-0184
18.1371-1..................................................    1545-0130
18.1378-1..................................................    1545-0130
18.1379-1..................................................    1545-0130
18.1379-2..................................................    1545-0130
20.2011-1..................................................    1545-0015
20.2014-5..................................................    1545-0015
                                                               1545-0260
20.2014-6..................................................    1545-0015
20.2016-1..................................................    1545-0015
20.2031-2..................................................    1545-0015
20.2031-3..................................................    1545-0015
20.2031-4..................................................    1545-0015
20.2031-6..................................................    1545-0015
20.2031-7..................................................    1545-0020
20.2031-10.................................................    1545-0015
20.2032-1..................................................    1545-0015
20.2032A-3.................................................    1545-0015
20.2032A-4.................................................    1545-0015
20.2032A-8.................................................    1545-0015
20.2039-4..................................................    1545-0015
20.2051-1..................................................    1545-0015
20.2053-3..................................................    1545-0015
20.2053-9..................................................    1545-0015
20.2053-10.................................................    1545-0015
20.2055-1..................................................    1545-0015
20.2055-2..................................................    1545-0015
                                                               1545-0092
20.2055-3..................................................    1545-0015
20.2056(b)-4...............................................    1545-0015
20.2056(b)-7...............................................    1545-0015
                                                               1545-1612
20.2056A-2.................................................    1545-1443
20.2056A-3.................................................    1545-1360
20.2056A-4.................................................    1545-1360
20.2056A-10................................................    1545-1360
20.2106-1..................................................    1545-0015
20.2106-2..................................................    1545-0015
20.2204-1..................................................    1545-0015
20.2204-2..................................................    1545-0015
20.6001-1..................................................    1545-0015
20.6011-1..................................................    1545-0015
20.6018-1..................................................    1545-0015
                                                               1545-0531
20.6018-2..................................................    1545-0015
20.6018-3..................................................    1545-0015
20.6018-4..................................................    1545-0015
                                                               1545-0022
20.6036-2..................................................    1545-0015
20.6060-1(a)(1)............................................    1545-1231
20.6061-1..................................................    1545-0015
20.6065-1..................................................    1545-0015
20.6075-1..................................................    1545-0015
20.6081-1..................................................    1545-0015
                                                               1545-0181
                                                               1545-1707
20.6091-1..................................................    1545-0015
20.6107-1..................................................    1545-1231
20.6161-1..................................................    1545-0015
                                                               1545-0181
20.6161-2..................................................    1545-0015
                                                               1545-0181
20.6163-1..................................................    1545-0015
20.6166-1..................................................    1545-0181
20.6166A-1.................................................    1545-0015
20.6166A-3.................................................    1545-0015
20.6324A-1.................................................    1545-0754
20.7520-1..................................................    1545-1343
20.7520-2..................................................    1545-1343
20.7520-3..................................................    1545-1343
20.7520-4..................................................    1545-1343
22.0.......................................................    1545-0015
25.2511-2..................................................    1545-0020
25.2512-2..................................................    1545-0020
25.2512-3..................................................    1545-0020
25.2512-5..................................................    1545-0020
25.2512-9..................................................    1545-0020
25.2513-1..................................................    1545-0020
25.2513-2..................................................    1545-0020
                                                               1545-0021
25.2513-3..................................................    1545-0020
25.2518-2..................................................    1545-0959
25.2522(a)-1...............................................    1545-0196
25.2522(c)-3...............................................    1545-0020
                                                               1545-0196
25.2523(a)-1...............................................    1545-0020
                                                               1545-0196
25.2523(f)-1...............................................    1545-0015
25.2701-2..................................................    1545-1241

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25.2701-4..................................................    1545-1241
25.2701-5..................................................    1545-1273
25.2702-5..................................................    1545-1485
25.2702-6..................................................    1545-1273
25.6001-1..................................................    1545-0020
                                                               1545-0022
25.6011-1..................................................    1545-0020
25.6019-1..................................................    1545-0020
25.6019-2..................................................    1545-0020
25.6019-3..................................................    1545-0020
25.6019-4..................................................    1545-0020
25.6060-1(a)(1)............................................    1545-1231
25.6061-1..................................................    1545-0020
25.6065-1..................................................    1545-0020
25.6075-1..................................................    1545-0020
25.6081-1..................................................    1545-0020
25.6091-1..................................................    1545-0020
25.6091-2..................................................    1545-0020
25.6107-1..................................................    1545-1231
25.6151-1..................................................    1545-0020
25.6161-1..................................................    1545-0020
25.7520-1..................................................    1545-1343
25.7520-2..................................................    1545-1343
25.7520-3..................................................    1545-1343
25.7520-4..................................................    1545-1343
26.2601-1..................................................    1545-0985
26.2632-1..................................................    1545-0985
                                                               1545-1892
26.2642-1..................................................    1545-0985
26.2642-2..................................................    1545-0985
26.2642-3..................................................    1545-0985
26.2642-4..................................................    1545-0985
26.2642-6..................................................    1545-1902
26.2652-2..................................................    1545-0985
26.2654-1..................................................    1545-1902
26.2662-1..................................................    1545-0015
                                                               1545-0985
26.2662-2..................................................    1545-0985
26.6060-1(a)(1)............................................    1545-1231
26.6107-1..................................................    1545-1231
31.3102-3..................................................    1545-0029
                                                               1545-0059
                                                               1545-0065
31.3121(b)(19)-1...........................................    1545-0029
31.3121(d)-1...............................................    1545-0004
31.3121(i)-1...............................................    1545-0034
31.3121(k)-4...............................................    1545-0137
31.3121(r)-1...............................................    1545-0029
31.3121(s)-1...............................................    1545-0029
31.3121(v)(2)-1............................................    1545-1643
31.3302(a)-2...............................................    1545-0028
31.3302(a)-3...............................................    1545-0028
31.3302(b)-2...............................................    1545-0028
31.3302(e)-1...............................................    1545-0028
31.3306(c)(18)-1...........................................    1545-0029
31.3401(a)-1...............................................    1545-0029
31.3401(a)(6)..............................................    1545-1484
31.3401(a)(6)-1............................................    1545-0029
                                                               1545-0096
                                                               1545-0795
31.3401(a)(7)-1............................................    1545-0029
31.3401(a)(8)(A)-1 ........................................    1545-0029
                                                               1545-0666
31.3401(a)(8)(C)-1 ........................................    1545-0029
31.3401(a)(15)-1...........................................    1545-0182
31.3401(c)-1...............................................    1545-0004
31.3402(b)-1...............................................    1545-0010
31.3402(c)-1...............................................    1545-0010
31.3402(f)(1)-1............................................    1545-0010
31.3402(f)(2)-1............................................    1545-0010
                                                               1545-0410
31.3402(f)(3)-1............................................    1545-0010
31.3402(f)(4)-1............................................    1545-0010
31.3402(f)(4)-2............................................    1545-0010
31.3402(f)(5)-1............................................    1545-0010
                                                               1545-1435
31.3402(h)(1)-1............................................    1545-0029
31.3402(h)(3)-1............................................    1545-0010
31.3402(h)(3)-1............................................    1545-0029
31.3402(h)(4)-1............................................    1545-0010
31.3402(i)-(1).............................................    1545-0010
31.3402(i)-(2).............................................    1545-0010
31.3402(k)-1...............................................    1545-0065
31.3402(l)-(1).............................................    1545-0010
31.3402(m)-(1).............................................    1545-0010
31.3402(n)-(1).............................................    1545-0010
31.3402(o)-2...............................................    1545-0415
31.3402(o)-3...............................................    1545-0008
                                                               1545-0010
                                                               1545-0415
                                                               1545-0717
31.3402(p)-1...............................................    1545-0415
                                                               1545-0717
31.3402(q)-1...............................................    1545-0238
                                                               1545-0239
31.3404-1..................................................    1545-0029
31.3405(c)-1...............................................    1545-1341
31.3406(a)-1...............................................    1545-0112
31.3406(a)-2...............................................    1545-0112
31.3406(a)-3...............................................    1545-0112
31.3406(a)-4...............................................    1545-0112
31.3406(b)(2)-1............................................    1545-0112
31.3406(b)(2)-2............................................    1545-0112
31.3406(b)(2)-3............................................    1545-0112
31.3406(b)(2)-4............................................    1545-0112
31.3406(b)(2)-5............................................    1545-0112
31.3406(b)(3)-1............................................    1545-0112
31.3406(b)(3)-2............................................    1545-0112
31.3406(b)(3)-3............................................    1545-0112
31.3406(b)(3)-4............................................    1545-0112
31.3406(b)(4)-1............................................    1545-0112
31.3406(c)-1...............................................    1545-0112
31.3406(d)-1...............................................    1545-0112
31.3406(d)-2...............................................    1545-0112
31.3406(d)-3...............................................    1545-0112
31.3406(d)-4...............................................    1545-0112
31.3406(d)-5...............................................    1545-0112
31.3406(e)-1...............................................    1545-0112
31.3406(f)-1...............................................    1545-0112
31.3406(g)-1...............................................    1545-0096
                                                               1545-0112
                                                               1545-1819
31.3406(g)-2...............................................    1545-0112
31.3406(g)-3...............................................    1545-0112
31.3406(h)-1...............................................    1545-0112
31.3406(h)-2...............................................    1545-0112
31.3406(h)-3...............................................    1545-0112
31.3406(i)-1...............................................    1545-0112
31.3501(a)-1T..............................................    1545-0771
31.3503-1..................................................    1545-0024
31.3504-1..................................................    1545-0029
31.6001-1..................................................    1545-0798
31.6001-2..................................................    1545-0034
                                                               1545-0798
31.6001-3..................................................    1545-0798
31.6001-4..................................................    1545-0028
31.6001-5..................................................    1545-0798
31.6001-6..................................................    1545-0029
                                                               1459-0798
31.6011(a)-1...............................................    1545-0029
                                                               1545-0034
                                                               1545-0035
                                                               1545-0059
                                                               1545-0074

[[Page 92]]

 
                                                               1545-0256
                                                               1545-0718
                                                               1545-2097
31.6011(a)-2...............................................    1545-0001
                                                               1545-0002
31.6011(a)-3...............................................    1545-0028
31.6011(a)-3A..............................................    1545-0955
31.6011(a)-4...............................................    1545-0034
                                                               1545-0035
                                                               1545-0718
                                                               1545-1413
                                                               1545-2097
31.6011(a)-5...............................................    1545-0028
                                                               1545-0718
                                                               1545-2097
31.6011(a)-6...............................................    1545-0028
31.6011(a)-7...............................................    1545-0074
31.6011(a)-8...............................................    1545-0028
31.6011(a)-9...............................................    1545-0028
31.6011(a)-10..............................................    1545-0112
31.6011(b)-1...............................................    1545-0003
31.6011(b)-2...............................................    1545-0029
31.6051-1..................................................    1545-0008
                                                               1545-0182
                                                               1545-0458
                                                               1545-1729
31.6051-2..................................................    1545-0008
31.6051-3..................................................    1545-0008
31.6053-1..................................................    1545-0029
                                                               1545-0062
                                                               1545-0064
                                                               1545-0065
                                                               1545-1603
31.6053-2..................................................    1545-0008
31.6053-3..................................................    1545-0065
                                                               1545-0714
31.6053-4..................................................    1545-0065
                                                               1545-1603
31.6060-1(a)(1)............................................    1545-1231
31.6065(a)-1...............................................    1545-0029
31.6071(a)-1...............................................    1545-0001
                                                               1545-0028
                                                               1545-0029
31.6071(a)-1A..............................................    1545-0955
31.6081(a)-1...............................................    1545-0008
                                                               1545-0028
31.6091-1..................................................    1545-0028
                                                               1545-0029
31.6107-1..................................................    1545-1231
31.6157-1..................................................    1545-0955
31.6205-1..................................................    1545-0029
                                                               1545-2097
31.6301(c)-1AT.............................................    1545-0035
                                                               1545-0112
                                                               1545-0257
31.6302-1..................................................    1545-1413
31.6302-2..................................................    1545-1413
31.6302-3..................................................    1545-1413
31.6302-4..................................................    1545-1413
31.6302(c)-2...............................................    1545-0001
                                                               1545-0257
31.6302(c)-2A..............................................    1545-0955
31.6302(c)-3...............................................    1545-0257
31.6402(a)-2...............................................    1545-0256
                                                               1545-2097
31.6413(a)-1...............................................    1545-0029
                                                               1545-2097
31.6413(a)-2...............................................    1545-0029
                                                               1545-0256
                                                               1545-2097
31.6413(c)-1...............................................    1545-0029
                                                               1545-0171
31.6414-1..................................................    1545-0029
                                                               1545-2097
32.1.......................................................    1545-0029
                                                               1545-0415
32.2.......................................................    1545-0029
35a.3406-2.................................................    1545-0112
35a.9999-5.................................................    1545-0029
36.3121(l)(1)-1............................................    1545-0137
36.3121(l)(1)-2............................................    1545-0137
36.3121(l)(3)-1............................................    1545-0123
36.3121(1)(7)-1............................................    1545-0123
36.3121(1)(10)-1...........................................    1545-0029
36.3121(1)(10)-3...........................................    1545-0029
36.3121(1)(10)-4...........................................    1545-0257
40.6060-1(a)(1)............................................    1545-1231
40.6107-1..................................................    1545-1231
40.6302(c)-3(b)(2)(ii).....................................    1545-1296
40.6302(c)-3(b)(2)(iii)....................................    1545-1296
40.6302(c)-3(e)............................................    1545-1296
40.6302(c)-3(f)(2)(ii).....................................    1545-1296
41.4481-1..................................................    1545-0143
41.4481-2..................................................    1545-0143
41.4483-3..................................................    1545-0143
41.6001-1..................................................    1545-0143
41.6001-2..................................................    1545-0143
41.6001-3..................................................    1545-0143
41.6060-1(a)(1)............................................    1545-1231
41.6071(a)-1...............................................    1545-0143
41.6081(a)-1...............................................    1545-0143
41.6091-1..................................................    1545-0143
41.6107-1..................................................    1545-1231
41.6109-1..................................................    1545-0143
41.6151(a)-1...............................................    1545-0143
41.6156-1..................................................    1545-0143
41.6161(a)(1)-1............................................    1545-0143
44.4401-1..................................................    1545-0235
44.4403-1..................................................    1545-0235
44.4412-1..................................................    1545-0236
44.4901-1..................................................    1545-0236
44.4905-1..................................................    1545-0236
44.4905-2..................................................    1545-0236
44.6001-1..................................................    1545-0235
44.6011(a)-1...............................................    1545-0235
                                                               1545-0236
44.6060-1(a)(1)............................................    1545-1231
44.6071-1..................................................    1545-0235
44.6091-1..................................................    1545-0235
44.6107-1..................................................    1545-1231
44.6151-1..................................................    1545-0235
44.6419-1..................................................    1545-0235
44.6419-2..................................................    1545-0235
46.4371-4..................................................    1545-0023
46.4374-1..................................................    1545-0023
46.4701-1..................................................    1545-0023
                                                               1545-0257
48.4041-4..................................................    1545-0023
48.4041-5..................................................    1545-0023
48.4041-6..................................................    1545-0023
48.4041-7..................................................    1545-0023
48.4041-9..................................................    1545-0023
48.4041-10.................................................    1545-0023
48.4041-11.................................................    1545-0023
48.4041-12.................................................    1545-0023
48.4041-13.................................................    1545-0023
48.4041-18.................................................    1545-0023
48.4041-19.................................................    1545-0023
48.4041-20.................................................    1545-0023
48.4041-21.................................................    1545-1270
48.4042-2..................................................    1545-0023
48.4052-1..................................................    1545-1418
48.4061(a)-1...............................................    1545-0023
48.4061(a)-2...............................................    1545-0023

[[Page 93]]

 
48.4061(b)-3...............................................    1545-0023
48.4064-1..................................................    1545-0014
                                                               1545-0242
48.4071-1..................................................    1545-0023
48.4073-1..................................................    1545-0023
48.4073-3..................................................    1545-0023
                                                               1545-1074
                                                               1545-1087
48.4081-2..................................................    1545-1270
                                                               1545-1418
48.4081-3..................................................    1545-1270
                                                               1545-1418
                                                               1545-1897
48.4081-4(b)(2)(ii)........................................    1545-1270
48.4081-4(b)(3)(i).........................................    1545-1270
48.4081-4(c)...............................................    1545-1270
48.4081-6(c)(1)(ii)........................................    1545-1270
48.4081-7..................................................    1545-1270
                                                               1545-1418
48.4082-1T.................................................    1545-1418
48.4082-2..................................................    1545-1418
48.4082-6..................................................    1545-1418
48.4082-7..................................................    1545-1418
48.4091-3..................................................    1545-1418
48.4101-1..................................................    1545-1418
48.4101-1T.................................................    1545-1418
48.4101-2..................................................    1545-1418
48.4161(a)-1...............................................    1545-0723
48.4161(a)-2...............................................    1545-0723
48.4161(a)-3...............................................    1545-0723
48.4161(b)-1...............................................    1545-0723
48.4216(a)-2...............................................    1545-0023
48.4216(a)-3...............................................    1545-0023
48.4216(c)-1...............................................    1545-0023
48.4221-1..................................................    1545-0023
48.4221-2..................................................    1545-0023
48.4221-3..................................................    1545-0023
48.4221-4..................................................    1545-0023
48.4221-5..................................................    1545-0023
48.4221-6..................................................    1545-0023
48.4221-7..................................................    1545-0023
48.4222(a)-1...............................................    1545-0014
                                                               1545-0023
48.4223-1..................................................    1545-0023
                                                               1545-0257
                                                               1545-0723
48.6302(c)-1...............................................    1545-0023
                                                               1545-0257
48.6412-1..................................................    1545-0723
48.6416(a)-1...............................................    1545-0023
                                                               1545-0723
48.6416(a)-2...............................................    1545-0723
48.6416(a)-3...............................................    1545-0723
48.6416(b)(1)-1............................................    1545-0723
48.6416(b)(1)-2............................................    1545-0723
48.6416(b)(1)-3............................................    1545-0723
48.6416(b)(1)-4............................................    1545-0723
48.6416(b)(2)-1............................................    1545-0723
48.6416(b)(2)-2............................................    1545-0723
48.6416(b)(2)-3............................................    1545-0723
                                                               1545-1087
48.6416(b)(2)-4............................................    1545-0723
48.6416(b)(3)-1............................................    1545-0723
48.6416(b)(3)-2............................................    1545-0723
48.6416(b)(3)-3............................................    1545-0723
48.6416(b)(4)-1............................................    1545-0723
48.6416(b)(5)-1............................................    1545-0723
48.6416(c)-1...............................................    1545-0723
48.6416(e)-1...............................................    1545-0023
                                                               1545-0723
48.6416(f)-1...............................................    1545-0023
                                                               1545-0723
48.6416(g)-1...............................................    1545-0723
48.6416(h)-1...............................................    1545-0723
48.6420(c)-2...............................................    1545-0023
48.6420(f)-1...............................................    1545-0023
48.6420-1..................................................    1545-0162
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48.6420-2..................................................    1545-0162
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48.6420-3..................................................    1545-0162
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48.6420-6..................................................    1545-0162
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48.6421-0..................................................    1545-0162
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48.6421-1..................................................    1545-0162
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48.6421-2..................................................    1545-0162
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48.6421-3..................................................    1545-0162
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48.6421-4..................................................    1545-0162
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48.6421-6..................................................    1545-0162
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48.6424-0..................................................    1545-0723
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48.6424-2..................................................    1545-0723
48.6424-3..................................................    1545-0723
48.6424-4..................................................    1545-0723
48.6424-5..................................................    1545-0723
48.6424-6..................................................    1545-0723
48.6427-0..................................................    1545-0723
48.6427-1..................................................    1545-0023
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49.4251-1..................................................    1545-1075
49.4251-2..................................................    1545-1075
49.4251-4(d)(2)............................................    1545-1628
49.4253-3..................................................    1545-0023
49.4253-4..................................................    1545-0023
49.4264(b)-1...............................................    1545-0023
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49.4271-1(d)...............................................    1545-0685
52.4682-1(b)(2)(iii).......................................    1545-1153
52.4682-2(b)...............................................    1545-1153
                                                               1545-1361
52.4682-2(d)...............................................    1545-1153
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52.4682-3(c)(2)............................................    1545-1153
52.4682-3(g)...............................................    1545-1153

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52.4682-4(f)...............................................    1545-0257
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52.4682-5(d)...............................................    1545-1361
52.4682-5(f)...............................................    1545-1361
53.4940-1..................................................    1545-0052
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53.4942(a)-1...............................................    1545-0052
53.4942(a)-2...............................................    1545-0052
53.4942(a)-3...............................................    1545-0052
53.4942(b)-3...............................................    1545-0052
53.4945-1..................................................    1545-0052
53.4945-4..................................................    1545-0052
53.4945-5..................................................    1545-0052
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53.6060-1(a)(1)............................................    1545-1231
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53.6081-1..................................................    1545-0066
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53.6107-1..................................................    1545-1231
53.6161-1..................................................    1545-0575
54.4972-1..................................................    1545-0197
54.4975-7..................................................    1545-0575
54.4977-1T.................................................    1545-0771
54.4980B-6.................................................    1545-1581
54.4980B-7.................................................    1545-1581
54.4980B-8.................................................    1545-1581
54.4980F-1.................................................    1545-1780
54.4981A-1T................................................    1545-0203
54.6011-1..................................................    1545-0575
54.6011-1T.................................................    1545-0575
54.6060-1(a)(1)............................................    1545-1231
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54.9801-3..................................................    1545-1537
54.9801-4..................................................    1545-1537
54.9801-5..................................................    1545-1537
54.9801-6..................................................    1545-1537
55.6001-1..................................................    1545-0123
55.6011-1..................................................    1545-0123
                                                               1545-0999
                                                               1545-1016
55.6060-1(a)(1)............................................    1545-1231
55.6061-1..................................................    1545-0999
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55.6107-1..................................................    1545-1231
56.4911-6..................................................    1545-0052
56.4911-7..................................................    1545-0052
56.4911-9..................................................    1545-0052
56.4911-10.................................................    1545-0052
56.6001-1..................................................    1545-1049
56.6011-1..................................................    1545-1049
56.6060-1(a)(1)............................................    1545-1231
56.6081-1..................................................    1545-1049
56.6107-1..................................................    1545-1231
56.6161-1..................................................    1545-0257
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145.4051-1.................................................    1545-0745
145.4052-1.................................................    1545-0120
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145.4061-1.................................................    1545-0224
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156.6001-1.................................................    1545-1049
156.6011-1.................................................    1545-1049
156.6060-1(a)(1)...........................................    1545-1231
156.6081-1.................................................    1545-1049
156.6107-1.................................................    1545-1231
156.6161-1.................................................    1545-1049
157.6001-1.................................................    1545-1824
157.6011-1.................................................    1545-1824
157.6060-1(a)(1)...........................................    1545-1231
157.6081-1.................................................    1545-1824
157.6107-1.................................................    1545-1231
157.6161-1.................................................    1545-1824
301.6011-2.................................................    1545-0225
                                                               1545-0350
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                                                               1545-0441
                                                               1545-0957
301.6017-1.................................................    1545-0090
301.6034-1.................................................    1545-0092
301.6035-1.................................................    1545-0123
301.6036-1.................................................    1545-0013
                                                               1545-0773
301.6047-1.................................................    1545-0367
                                                               1545-0957
301.6057-1.................................................    1545-0710
301.6057-2.................................................    1545-0710
301.6058-1.................................................    1545-0710
301.6059-1.................................................    1545-0710
301.6103(c)-1..............................................    1545-1816
301.6103(n)-1..............................................    1545-1841
301.6103(p)(2)(B)-1........................................    1545-1757
301.6104(a)-1..............................................    1545-0495
301.6104(a)-5..............................................    1545-0056
301.6104(a)-6..............................................    1545-0056
301.6104(b)-1..............................................    1545-0094
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301.6104(d)-1..............................................    1545-1655
301.6104(d)-2..............................................    1545-1655
301.6104(d)-3..............................................    1545-1655
301.6109-1.................................................    1545-0003
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301.6109-3.................................................    1545-1564
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301.6110-5.................................................    1545-0074
301.6111-1T................................................    1545-0865
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301.6111-2.................................................    1545-0865
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301.6112-1.................................................    1545-0865
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301.6112-1T................................................    1545-0865
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301.6114-1.................................................    1545-1126
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301.6222(a)-2..............................................    1545-0790
301.6222(b)-1..............................................    1545-0790
301.6222(b)-2..............................................    1545-0790
301.6222(b)-3..............................................    1545-0790
301.6223(b)-1..............................................    1545-0790
301.6223(c)-1..............................................    1545-0790
301.6223(e)-2..............................................    1545-0790
301.6223(g)-1..............................................    1545-0790
301.6223(h)-1..............................................    1545-0790
301.6224(b)-1..............................................    1545-0790
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301.6224(c)-3..............................................    1545-0790
301.6227(c)-1..............................................    1545-0790
301.6227(d)-1..............................................    1545-0790
301.6229(b)-2..............................................    1545-0790
301.6230(b)-1..............................................    1545-0790
301.6230(e)-1..............................................    1545-0790
301.6231(a)(1)-1...........................................    1545-0790
301.6231(a)(7)-1...........................................    1545-0790
301.6231(c)-1..............................................    1545-0790
301.6231(c)-2..............................................    1545-0790
301.6241-1T................................................    1545-0130
301.6316-4.................................................    1545-0074
301.6316-5.................................................    1545-0074
301.6316-6.................................................    1545-0074
301.6316-7.................................................    1545-0029
301.6324A-1................................................    1545-0015
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301.6402-5.................................................    1545-0928
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301.6404-2T................................................    1545-0024
301.6404-3.................................................    1545-0024
301.6405-1.................................................    1545-0024
301.6501(c)-1..............................................    1545-1241
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301.6501(d)-1..............................................    1545-0074
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301.6501(o)-2..............................................    1545-0728
301.6511(d)-1..............................................    1545-0024
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301.6511(d)-2..............................................    1545-0024
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301.6511(d)-3..............................................    1545-0024
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301.6652-2.................................................    1545-0092
301.6685-1.................................................    1545-0092
301.6689-1T................................................    1545-1056
301.6707-1T................................................    1545-0865
                                                               1545-0881
301.6708-1T................................................    1545-0865
301.6712-1.................................................    1545-1126
301.6723-1A(d).............................................    1545-0909
301.6903-1.................................................    1545-0013
                                                               1545-1783
301.6905-1.................................................    1545-0074
301.7001-1.................................................    1545-0123
301.7101-1.................................................    1545-1029
301.7207-1.................................................    1545-0092
301.7216-2.................................................    1545-0074
301.7216-2(o)..............................................    1545-1209
301.7425-3.................................................    1545-0854
301.7430-2(c)..............................................    1545-1356
301.7507-8.................................................    1545-0123
301.7507-9.................................................    1545-0123
301.7513-1.................................................    1545-0429
301.7517-1.................................................    1545-0015
301.7605-1.................................................    1545-0795
301.7623-1.................................................    1545-0409
                                                               1545-1534
301.7654-1.................................................    1545-0803
301.7701-3.................................................    1545-1486
301.7701-4.................................................    1545-1465
301.7701-7.................................................    1545-1600
301.7701-16................................................    1545-0795
301.7701(b)-1..............................................    1545-0089
301.7701(b)-2..............................................    1545-0089
301.7701(b)-3..............................................    1545-0089
301.7701(b)-4..............................................    1545-0089
301.7701(b)-5..............................................    1545-0089
301.7701(b)-6..............................................    1545-0089
301.7701(b)-7..............................................    1545-0089
                                                               1545-1126
301.7701(b)-9..............................................    1545-0089
301.7805-1.................................................    1545-0805
301.9000-5.................................................    1545-1850
301.9001-1.................................................    1545-0220
301.9100-2.................................................    1545-1488
301.9100-3.................................................    1545-1488
301.9100-4T................................................    1545-0016
                                                               1545-0042
                                                               1545-0074
                                                               1545-0129
                                                               1545-0172
                                                               1545-0619
301.9100-6T................................................    1545-0872
301.9100-7T................................................    1545-0982
301.9100-8.................................................    1545-1112
301.9100-11T...............................................    1545-0123
301.9100-12T...............................................    1545-0026
                                                               1545-0074
                                                               1545-0172
                                                               1545-1027
301.9100-14T...............................................    1545-0046
301.9100-15T...............................................    1545-0046
301.9100-16T...............................................    1545-0152
302.1-7....................................................    1545-0024
305.7701-1.................................................    1545-0823
305.7871-1.................................................    1545-0823
404.6048-1.................................................    1545-0160
420.0-1....................................................    1545-0710
Part 509...................................................    1545-0846
Part 513...................................................    1545-0834
Part 514...................................................    1545-0845
Part 521...................................................    1545-0848
601.104....................................................    1545-0233
601.105....................................................    1545-0091
601.201....................................................    1545-0019
                                                               1545-0819
601.204....................................................    1545-0152
601.401....................................................    1545-0257
601.504....................................................    1545-0150
601.601....................................................    1545-0800
601.602....................................................    1545-0295
                                                               1545-0387
                                                               1545-0957
601.702....................................................    1545-0429
------------------------------------------------------------------------


(26 U.S.C. 7805)

[T.D. 8011, 50 FR 10222, Mar. 14, 1985]

    Editorial Note: For Federal Register citations affecting Sec.  
602.101, see the List of CFR Sections Affected, which appears in the 
Findings Aids section of the printed volume and o