[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR509.6]

[Page 31]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 509--SWITZERLAND--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 509.6  Natural resource royalties and real property rentals.

    The convention does not change the rate of tax imposed under 
existing law upon natural resource royalties and real property rentals. 
The withholding of the tax with respect to such items derived from 
sources within the United States by nonresident aliens who are residents 
of Switzerland and by Swiss corporations is not affected by the 
convention. See sections 211(a) and 231(a) of the Internal Code and 
Article IX of the convention.