§ 516.1 - Introductory.

(a) Pertinent provisions. The income tax convention between the United States and the Republic of Austria, signed on October 25, 1956, referred to in this part as the convention, provides in part as follows, effective on and after January 1, 1957:

(b) Meaning of terms. As used in §§ 516.1 to 516.12, any term defined in the convention shall have the meaning so asigned 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.