Subpart—General Income Tax

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 509
8. ›
9. Subpart ECFRd60dfb9daabf2ae

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

• 509.101
  § 509.101 Introductory.
• 509.102
  § 509.102 Applicable provisions of law.
• 509.103
  § 509.103 Scope of the convention.
• 509.104
  § 509.104 Definitions.
• 509.105
  § 509.105 Industrial and commercial profits.
• 509.106
  § 509.106 Control of a United States enterprise by a Swiss enterprise.
• 509.107
  § 509.107 Income from operation of ships or aircraft.
• 509.108
  § 509.108 Dividends.
• 509.109
  § 509.109 Interest.
• 509.110
  § 509.110 Patent and copyright royalties and film rentals.
• 509.111
  § 509.111 Real property income and natural resource royalties.
• 509.112
  § 509.112 Compensation for labor or personal services.
• 509.113
  § 509.113 Government wages, salaries, and pensions.
• 509.114
  § 509.114 Private pensions and life annuities.
• 509.115
  § 509.115 Visiting professors or teachers.
• 509.116
  § 509.116 Students or apprentices.
• 509.117
  § 509.117 Dividends and interest paid by a foreign corporation.
• 509.118
  § 509.118 Credit against United States tax for Swiss tax.
• 509.120
  § 509.120 Double taxation claims.
• 509.121
  § 509.121 Beneficiaries of an estate or trust.