26 CFR § 509.116 - Students or apprentices.

---
identifier: "/us/cfr/t26/s509.116"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 509.116 - Students or apprentices."
title_number: 26
title_name: "Internal Revenue"
section_number: "509.116"
section_name: "Students or apprentices."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "G"
subchapter_name: "REGULATIONS UNDER TAX CONVENTIONS"
part_number: "509"
part_name: "SWITZERLAND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 62, 3791 and 7805."
cfr_part: "509"
---


# 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.