26 CFR §521.101
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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: