| 26:21.0.1.1.1 | PART 500-507
| PARTS 500-507 [RESERVED] | |
| 26:21.0.1.1.2 | PART 509
| PART 509 - SWITZERLAND | |
| 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. | |
| 26:21.0.1.1.3 | PART 510-512
| PARTS 510-512 [RESERVED] | |
| 26:21.0.1.1.4 | PART 513
| PART 513 - IRELAND | |
| 26:21.0.1.1.4.1 | SUBPART
| Subpart - Withholding of Tax | |
| 26:21.0.1.1.4.1.1.1 | SECTION 513.2
| 513.2 Dividends. | |
| 26:21.0.1.1.4.1.1.2 | SECTION 513.3
| 513.3 Interest. | |
| 26:21.0.1.1.4.1.1.3 | SECTION 513.4
| 513.4 Patent and copyright royalties and film rentals. | |
| 26:21.0.1.1.4.1.1.4 | SECTION 513.5
| 513.5 Natural resource royalties and real property rentals. | |
| 26:21.0.1.1.4.1.1.5 | SECTION 513.6
| 513.6 Pensions and life annuities. | |
| 26:21.0.1.1.4.1.1.6 | SECTION 513.7
| 513.7 Release of excess tax withheld at source. | |
| 26:21.0.1.1.4.1.1.7 | SECTION 513.8
| 513.8 Addressee not actual owner. | |
| 26:21.0.1.1.4.1.1.8 | SECTION 513.9
| 513.9 Information to be furnished in ordinary course. | |
| 26:21.0.1.1.4.1.1.9 | SECTION 513.10
| 513.10 Beneficiaries of a domestic estate or trust. | |
| 26:21.0.1.1.4.1.1.10 | SECTION 513.11
| 513.11 Refund of income tax withheld during 1951. | |
| 26:21.0.1.1.5 | PART 514
| PART 514 - FRANCE | |
| 26:21.0.1.1.5.1 | SUBPART
| Subpart - Withholding of Tax | |
| 26:21.0.1.1.5.1.2 | SUBJGRP 2
| Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968 | |
| 26:21.0.1.1.5.1.2.1 | SECTION 514.1
| 514.1 Introductory. | |
| 26:21.0.1.1.5.1.2.2 | SECTION 514.2
| 514.2 Dividends. | |
| 26:21.0.1.1.5.1.2.3 | SECTION 514.3
| 514.3 Dividends received by addressee not actual owner. | |
| 26:21.0.1.1.5.1.2.4 | SECTION 514.4
| 514.4 Interest. | |
| 26:21.0.1.1.5.1.2.5 | SECTION 514.5
| 514.5 Patent and copyright royalties and film rentals. | |
| 26:21.0.1.1.5.1.2.6 | SECTION 514.6
| 514.6 Private pensions and life annuities. | |
| 26:21.0.1.1.5.1.2.7 | SECTION 514.7
| 514.7 Beneficiaries of a domestic estate or trust. | |
| 26:21.0.1.1.5.1.2.8 | SECTION 514.8
| 514.8 Release of excess tax withheld at source. | |
| 26:21.0.1.1.5.1.2.9 | SECTION 514.9
| 514.9 Refund of excess tax withheld. | |
| 26:21.0.1.1.5.1.2.10 | SECTION 514.10
| 514.10 Effective date. | |
| 26:21.0.1.1.5.1.2.11 | SECTION 514.22
| 514.22 Dividends received by persons not entitled to reduced rate of tax. | |
| 26:21.0.1.1.6 | PART 515-520
| PARTS 515-520 [RESERVED] | |
| 26:21.0.1.1.7 | PART 521
| PART 521 - DENMARK | |
| 26:21.0.1.1.7.1 | SUBPART
| Subpart - General Income Tax | |
| 26:21.0.1.1.7.1.4 | SUBJGRP 4
| Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations | |
| 26:21.0.1.1.7.1.4.1 | SECTION 521.101
| 521.101 Introductory. | |
| 26:21.0.1.1.7.1.4.2 | SECTION 521.102
| 521.102 Applicable provisions of the Internal Revenue Code. | |
| 26:21.0.1.1.7.1.4.3 | SECTION 521.103
| 521.103 Scope of the convention. | |
| 26:21.0.1.1.7.1.4.4 | SECTION 521.104
| 521.104 Definitions. | |
| 26:21.0.1.1.7.1.4.5 | SECTION 521.105
| 521.105 Scope of convention with respect to determination of “industrial or commercial profits”. | |
| 26:21.0.1.1.7.1.4.6 | SECTION 521.106
| 521.106 Control of a domestic enterprise by a Danish enterprise. | |
| 26:21.0.1.1.7.1.4.7 | SECTION 521.107
| 521.107 Income from operation of ships or aircraft. | |
| 26:21.0.1.1.7.1.4.8 | SECTION 521.108
| 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties. | |
| 26:21.0.1.1.7.1.4.9 | SECTION 521.109
| 521.109 Real property income, natural resource royalties. | |
| 26:21.0.1.1.7.1.4.10 | SECTION 521.110
| 521.110 Government wages, salaries, pensions and similar remuneration. | |
| 26:21.0.1.1.7.1.4.11 | SECTION 521.111
| 521.111 Pensions and life annuities. | |
| 26:21.0.1.1.7.1.4.12 | SECTION 521.112
| 521.112 Compensation for labor or personal services. | |
| 26:21.0.1.1.7.1.4.13 | SECTION 521.113
| 521.113 Students and apprentices; remittances. | |
| 26:21.0.1.1.7.1.4.14 | SECTION 521.114
| 521.114 Visiting professors or teachers. | |
| 26:21.0.1.1.7.1.4.15 | SECTION 521.115
| 521.115 Credit against United States tax liability for Danish tax. | |
| 26:21.0.1.1.7.1.4.16 | SECTION 521.116
| 521.116 Reciprocal administrative assistance. | |
| 26:21.0.1.1.7.1.4.17 | SECTION 521.117
| 521.117 Claims in cases of double taxation. | |
| 26:21.0.1.1.8 | PART 522-599
| PARTS 522-599 [RESERVED] | |