Subpart—General Income Tax
26 C.F.R. Part 509 — Switzerland · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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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