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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter G - Regulations Under Tax Conventions |
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Part 520 - SWEDEN |
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Subpart A - Withholding of Tax |
§ 520.101 - Introductory.
Latest version.
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(a) The tax convention and protocol between the United States and Sweden, referred to in this subpart as the convention, proclaimed by the President of the United States on December 12, 1939, and effective January 1, 1940, provides as follows:
(b) The Internal Revenue Code provides in part as follows: