Title 26

PART 509 SUBPART

Subpart - General Income Tax Source:T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.

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