Part 509 — Switzerland

Subpart ECFRd60dfb9daabf2ae — 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.