[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
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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.
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[[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
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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
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LEGAL STATUS
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HOW TO USE THE CODE OF FEDERAL REGULATIONS
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To determine whether a Code volume has been amended since its
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EFFECTIVE AND EXPIRATION DATES
Each volume of the Code contains amendments published in the Federal
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OMB CONTROL NUMBERS
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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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(b) The matter incorporated is in fact available to the extent
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(c) The incorporating document is drafted and submitted for
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CFR INDEXES AND TABULAR GUIDES
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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)
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Part
chapter i--Internal Revenue Service, Department of the
Treasury (Continued)...................................... 502
[[Page 3]]
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
(CONTINUED)
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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
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1.861-8(e)(6) and (g)...................................... 1545-1224
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1.1368-1(f)(4)............................................. 1545-1139
1.1368-1(g)(2)............................................. 1545-1139
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1545-0957
1545-1705
1.6041-2................................................... 1545-0008
1545-0119
1545-0350
1545-0441
1545-1729
1.6041-3................................................... 1545-1148
1.6041-4................................................... 1545-0115
1545-0295
1545-0367
1545-0387
1545-0957
1.6041-5................................................... 1545-0295
1545-0367
1545-0387
1545-0957
1.6041-6................................................... 1545-0008
1545-0115
1.6041-7................................................... 1545-0112
1545-0295
1545-0350
1545-0367
1545-0387
1545-0441
1545-0957
1.6042-1................................................... 1545-0110
1.6042-2................................................... 1545-0110
1545-0295
1545-0367
1545-0387
1545-0957
1.6042-3................................................... 1545-0295
1545-0367
1545-0387
1545-0957
1.6042-4................................................... 1545-0110
1.6043-1................................................... 1545-0041
1.6043-2................................................... 1545-0041
1545-0110
1545-0295
1545-0387
1.6043-3................................................... 1545-0047
1.6044-1................................................... 1545-0118
1.6044-2................................................... 1545-0118
1.6044-3................................................... 1545-0118
1.6044-4................................................... 1545-0118
1.6044-5................................................... 1545-0118
1.6045-1................................................... 1545-0715
1545-1705
1.6045-2................................................... 1545-0115
1.6045-4................................................... 1545-1085
1.6046-1................................................... 1545-0704
1545-0794
1545-1317
1.6046-2................................................... 1545-0704
1.6046-3................................................... 1545-0704
1.6046A.................................................... 1545-1646
[[Page 89]]
1.6047-1................................................... 1545-0119
1545-0295
1545-0387
1.6049-1................................................... 1545-0112
1545-0117
1545-0295
1545-0367
1545-0387
1545-0597
1545-0957
1.6049-2................................................... 1545-0117
1.6049-3................................................... 1545-0117
1.6049-4................................................... 1545-0096
1545-0112
1545-0117
1545-1018
1545-1050
1.6049-5................................................... 1545-0096
1545-0112
1545-0117
1.6049-6................................................... 1545-0096
1.6049-7................................................... 1545-1018
1.6049-7T.................................................. 1545-0112
1545-0117
1545-0118
1.6050A-1.................................................. 1545-0115
1.6050B-1.................................................. 1545-0120
1.6050D-1.................................................. 1545-0120
1545-0232
1.6050E-1.................................................. 1545-0120
1.6050H-1.................................................. 1545-0901
1545-1380
1.6050H-2.................................................. 1545-0901
1545-1339
1545-1380
1.6050H-1T................................................. 1545-0901
1.6050I-2.................................................. 1545-1449
1.6050J-1T................................................. 1545-0877
1.6050K-1.................................................. 1545-0941
1.6050S-1.................................................. 1545-1678
1.6050S-2.................................................. 1545-1729
1.6050S-3.................................................. 1545-1678
1.6050S-4.................................................. 1545-1729
1.6052-1................................................... 1545-0008
1.6052-2................................................... 1545-0008
1.6060-1................................................... 1545-0074
1.6060-1(a)(1)............................................. 1545-1231
1.6061-1................................................... 1545-0123
1.6062-1................................................... 1545-0123
1.6063-1................................................... 1545-0123
1.6065-1................................................... 1545-0123
1.6071-1................................................... 1545-0123
1545-0810
1.6072-1................................................... 1545-0074
1.6072-2................................................... 1545-0123
1545-0807
1.6073-1................................................... 1545-0087
1.6073-2................................................... 1545-0087
1.6073-3................................................... 1545-0087
1.6073-4................................................... 1545-0087
1.6074-1................................................... 1545-0123
1.6074-2................................................... 1545-0123
1.6081-1................................................... 1545-0066
1545-0148
1545-0233
1545-1057
1545-1081
1.6081-2................................................... 1545-0148
1545-1036
1545-1054
1.6081-3................................................... 1545-0233
1.6081-4................................................... 1545-0188
1545-1479
1.6081-6................................................... 1545-0148
1545-1054
1.6081-7................................................... 1545-0148
1545-1054
1.6091-3................................................... 1545-0089
1.6107-1................................................... 1545-0074
1545-1231
1.6109-1................................................... 1545-0074
1.6109-2................................................... 1545-0074
1.6115-1................................................... 1545-1464
1.6151-1................................................... 1545-0074
1.6153-1................................................... 1545-0087
1.6153-4................................................... 1545-0087
1.6161-1................................................... 1545-0087
1.6162-1................................................... 1545-0087
1.6164-1................................................... 1545-0135
1.6164-2................................................... 1545-0135
1.6164-3................................................... 1545-0135
1.6164-5................................................... 1545-0135
1.6164-6................................................... 1545-0135
1.6164-7................................................... 1545-0135
1.6164-8................................................... 1545-0135
1.6164-9................................................... 1545-0135
1.6302-1................................................... 1545-0257
1.6302-2................................................... 1545-0098
1545-0257
1.6411-1................................................... 1545-0098
1545-0135
1545-0582
1.6411-2................................................... 1545-0098
1545-0582
1.6411-3................................................... 1545-0098
1545-0582
1.6411-4................................................... 1545-0582
1.6414-1................................................... 1545-0096
1.6425-1................................................... 1545-0170
1.6425-2................................................... 1545-0170
1.6425-3................................................... 1545-0170
1.6654-1................................................... 1545-0087
1545-0140
1.6654-2................................................... 1545-0087
1.6654-3................................................... 1545-0087
1.6654-4................................................... 1545-0087
1.6655(e)-1................................................ 1545-1421
1.6662-3(c)................................................ 1545-0889
1.6662-4(e) and (f)........................................ 1545-0889
1.6662-6................................................... 1545-1426
1.6694-1................................................... 1545-0074
1.6694-2................................................... 1545-0074
1.6694-2(c)................................................ 1545-1231
1.6694-2(c)(3)............................................. 1545-1231
1.6694-3(e)................................................ 1545-1231
1.6695-1................................................... 1545-0074
1545-1385
1.6695-2................................................... 1545-1570
1.6696-1................................................... 1545-0074
1545-0240
1.6851-1................................................... 1545-0086
1545-0138
1.6851-2................................................... 1545-0086
1545-0138
1.7476-1................................................... 1545-0197
1.7476-2................................................... 1545-0197
1.7519-2T.................................................. 1545-1036
1.7520-1................................................... 1545-1343
1.7520-2................................................... 1545-1343
1.7520-3................................................... 1545-1343
1.7520-4................................................... 1545-1343
1.7701(l)-3................................................ 1545-1642
1.7872-15.................................................. 1545-1792
1.9100-1................................................... 1545-0074
[[Page 90]]
1.9101-1................................................... 1545-0008
2.1-4...................................................... 1545-0123
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
[[Page 91]]
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
1545-0723
48.6420-2.................................................. 1545-0162
1545-0723
48.6420-3.................................................. 1545-0162
1545-0723
48.6420-4.................................................. 1545-0162
1545-0723
48.6420-5.................................................. 1545-0162
1545-0723
48.6420-6.................................................. 1545-0162
1545-0723
48.6421-0.................................................. 1545-0162
1545-0723
48.6421-1.................................................. 1545-0162
1545-0723
48.6421-2.................................................. 1545-0162
1545-0723
48.6421-3.................................................. 1545-0162
1545-0723
48.6421-4.................................................. 1545-0162
1545-0723
48.6421-5.................................................. 1545-0162
1545-0723
48.6421-6.................................................. 1545-0162
1545-0723
48.6421-7.................................................. 1545-0162
1545-0723
48.6424-0.................................................. 1545-0723
48.6424-1.................................................. 1545-0723
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
1545-0162
1545-0723
48.6427-2.................................................. 1545-0162
1545-0723
48.6427-3.................................................. 1545-0723
48.6427-4.................................................. 1545-0723
48.6427-5.................................................. 1545-0723
48.6427-8.................................................. 1545-1418
48.6427-9.................................................. 1545-1418
48.6427-10................................................. 1545-1418
48.6427-11................................................. 1545-1418
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
1545-0224
1545-0225
1545-0226
1545-0230
1545-0257
1545-0912
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
1545-1361
52.4682-3(c)(2)............................................ 1545-1153
52.4682-3(g)............................................... 1545-1153
[[Page 94]]
52.4682-4(f)............................................... 1545-0257
1545-1153
52.4682-5(d)............................................... 1545-1361
52.4682-5(f)............................................... 1545-1361
53.4940-1.................................................. 1545-0052
1545-0196
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
53.4945-6.................................................. 1545-0052
53.4947-1.................................................. 1545-0196
53.4947-2.................................................. 1545-0196
53.4948-1.................................................. 1545-0052
53.4958-6.................................................. 1545-1623
53.4961-2.................................................. 1545-0024
53.4963-1.................................................. 1545-0024
53.6001-1.................................................. 1545-0052
53.6011-1.................................................. 1545-0049
1545-0052
1545-0092
1545-0196
53.6060-1(a)(1)............................................ 1545-1231
53.6065-1.................................................. 1545-0052
53.6071-1.................................................. 1545-0049
53.6081-1.................................................. 1545-0066
1545-0148
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
54.6107-1.................................................. 1545-1231
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
55.6071-1.................................................. 1545-0999
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
1545-1049
145.4051-1................................................. 1545-0745
145.4052-1................................................. 1545-0120
1545-0745
1545-1076
145.4061-1................................................. 1545-0224
1545-0230
1545-0257
1545-0745
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
1545-0387
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
1545-0742
301.6104(d)-1.............................................. 1545-1655
301.6104(d)-2.............................................. 1545-1655
301.6104(d)-3.............................................. 1545-1655
301.6109-1................................................. 1545-0003
1545-0295
1545-0367
1545-0387
1545-0957
1545-1461
301.6109-3................................................. 1545-1564
301.6110-3................................................. 1545-0074
301.6110-5................................................. 1545-0074
301.6111-1T................................................ 1545-0865
1545-0881
301.6111-2................................................. 1545-0865
1545-1687
301.6112-1................................................. 1545-0865
1545-1686
301.6112-1T................................................ 1545-0865
1545-1686
301.6114-1................................................. 1545-1126
1545-1484
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
301.6224(c)-1.............................................. 1545-0790
[[Page 95]]
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
301.6361-1................................................. 1545-0024
1545-0074
301.6361-2................................................. 1545-0024
301.6361-3................................................. 1545-0074
301.6402-2................................................. 1545-0024
1545-0073
1545-0091
301.6402-3................................................. 1545-0055
1545-0073
1545-0091
1545-0132
1545-1484
301.6402-5................................................. 1545-0928
301.6404-1................................................. 1545-0024
301.6404-2T................................................ 1545-0024
301.6404-3................................................. 1545-0024
301.6405-1................................................. 1545-0024
301.6501(c)-1.............................................. 1545-1241
1545-1637
301.6501(d)-1.............................................. 1545-0074
1545-0430
301.6501(o)-2.............................................. 1545-0728
301.6511(d)-1.............................................. 1545-0024
1545-0582
301.6511(d)-2.............................................. 1545-0024
1545-0582
301.6511(d)-3.............................................. 1545-0024
1545-0582
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 on GPO Access.
Effective Date Note: By T.D. 9479, 75 FR 5437, Feb. 2, 2010, Sec.
602.101, paragraph (b) was amended by adding the following entry in
numerical order to the table, effective April 5, 2010. For the
convenience of the user, the revised text is set forth as follows:
[[Page 96]]
Sec. 602.101 OMB Control numbers.
* * * * *
(b) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
54.9812-1T................................................. 1545-2165
* * * * *
------------------------------------------------------------------------
[[Page 97]]
List of CFR Sections Affected
All changes in this volume of the Code of Federal Regulations that were
made by documents published in the Federal Register since January 1,
2001, are enumerated in the following list. Entries indicate the nature
of the changes effected. Page numbers refer to Federal Register pages.
The user should consult the entries for chapters and parts as well as
sections for revisions.
For the period before January 1, 2001, see the ``List of Sections
Affected, 1949-1963, 1964-1972, 1973-1985, and 1986-2000'' published in
11 separate volumes.
2000 2009
(No regulations published)
2010
(No regulations published from January 1, 2010, through April 1, 2010)
[all]