Title 26

PART 509

Part 509 - Switzerland

PART 509 - SWITZERLAND Authority:26 U.S.C. 62, 3791 and 7805.

• Authority: 26 U.S.C. 62, 3791 and 7805.

26:21.0.1.1.2.1	SUBPART	Subpart - General Income Tax
26:21.0.1.1.2.1.1.1	SECTION 509.101	509.101 Introductory.
26:21.0.1.1.2.1.1.2	SECTION 509.102	509.102 Applicable provisions of law.
26:21.0.1.1.2.1.1.3	SECTION 509.103	509.103 Scope of the convention.
26:21.0.1.1.2.1.1.4	SECTION 509.104	509.104 Definitions.
26:21.0.1.1.2.1.1.5	SECTION 509.105	509.105 Industrial and commercial profits.
26:21.0.1.1.2.1.1.6	SECTION 509.106	509.106 Control of a United States enterprise by a Swiss enterprise.
26:21.0.1.1.2.1.1.7	SECTION 509.107	509.107 Income from operation of ships or aircraft.
26:21.0.1.1.2.1.1.8	SECTION 509.108	509.108 Dividends.
26:21.0.1.1.2.1.1.9	SECTION 509.109	509.109 Interest.
26:21.0.1.1.2.1.1.10	SECTION 509.110	509.110 Patent and copyright royalties and film rentals.
26:21.0.1.1.2.1.1.11	SECTION 509.111	509.111 Real property income and natural resource royalties.
26:21.0.1.1.2.1.1.12	SECTION 509.112	509.112 Compensation for labor or personal services.
26:21.0.1.1.2.1.1.13	SECTION 509.113	509.113 Government wages, salaries, and pensions.
26:21.0.1.1.2.1.1.14	SECTION 509.114	509.114 Private pensions and life annuities.
26:21.0.1.1.2.1.1.15	SECTION 509.115	509.115 Visiting professors or teachers.
26:21.0.1.1.2.1.1.16	SECTION 509.116	509.116 Students or apprentices.
26:21.0.1.1.2.1.1.17	SECTION 509.117	509.117 Dividends and interest paid by a foreign corporation.
26:21.0.1.1.2.1.1.18	SECTION 509.118	509.118 Credit against United States tax for Swiss tax.
26:21.0.1.1.2.1.1.19	SECTION 509.120	509.120 Double taxation claims.
26:21.0.1.1.2.1.1.20	SECTION 509.121	509.121 Beneficiaries of an estate or trust.

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