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e-CFR data is current as of August 5, 2020

Title 26Chapter ISubchapter GPart 509


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS

PART 509—SWITZERLAND

rule

Subpart—GENERAL INCOME TAX

§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.

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