Treasury Regulations, Subchapter G, Part 509 - Index

From TaxAlmanac

Subchapter G - Regulations Under Tax Conventions

Part 509 SWITZERLAND

Subpart - General Income Tax

Sec. 509.101 Introductory

Sec. 509.102 Applicable provisions of law

Sec. 509.103 Scope of the convention

Sec. 509.104 Definitions

Sec. 509.105 Industrial and commercial profits

Sec. 509.106 Control of a United States enterprise by a Swiss enterprise

Sec. 509.107 Income from operation of ships or aircraft

Sec. 509.108 Dividends

Sec. 509.109 Interest

Sec. 509.110 Patent and copyright royalties and film rentals

Sec. 509.111 Real property income and natural resource royalties

Sec. 509.112 Compensation for labor or personal services

Sec. 509.113 Government wages, salaries, and pensions

Sec. 509.114 Private pensions and life annuities

Sec. 509.115 Visiting professors or teachers

Sec. 509.116 Students or apprentices

Sec. 509.117 Dividends and interest paid by a foreign corporation

Sec. 509.118 Credit against United States tax for Swiss tax

Sec. 509.120 Double taxation claims

Sec. 509.121 Beneficiaries of an estate or trust