Title 26, Part 509 — Switzerland
20 sections
Section 509.101
Introductory.
Section 509.102
Applicable provisions of law.
Section 509.103
Scope of the convention.
Section 509.104
Definitions.
Section 509.105
Industrial and commercial profits.
Section 509.106
Control of a United States enterprise by a Swiss enterprise.
Section 509.107
Income from operation of ships or aircraft.
Section 509.108
Dividends.
Section 509.109
Interest.
Section 509.110
Patent and copyright royalties and film rentals.
Section 509.111
Real property income and natural resource royalties.
Section 509.112
Compensation for labor or personal services.
Section 509.113
Government wages, salaries, and pensions.
Section 509.114
Private pensions and life annuities.
Section 509.115
Visiting professors or teachers.
Section 509.116
Students or apprentices.
Section 509.117
Dividends and interest paid by a foreign corporation.
Section 509.118
Credit against United States tax for Swiss tax.
Section 509.120
Double taxation claims.
Section 509.121
Beneficiaries of an estate or trust.