26 CFR Subpart
General Income Tax
June 25, 2020
§
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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