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Part 509
FEDERAL · 26 CFR
Part 509 — Switzerland
20 sections · Title 26: Internal Revenue
§ 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.