[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: 26CFR509.9]

[Page 32-33]
 
                       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. 509.9  Return of tax withheld and information return with respect to persons whose addresses are in Switzerland.

    Every United States withholding agent shall make and file with the 
collector, in duplicate, an information return on Form 1042F, in 
addition to the withholding return, Form 1042, for the calendar year 
1951 and each subsequent calendar year, with respect to:
    (a) Dividends from which a tax of 15 percent was withheld from 
persons whose addresses are in Switzerland (5 percent in the case of 
dividends falling within the scope of the provisions of Article VI(2) of 
the Convention);
    (b) Interest (other than coupon bond interest reported on Form 1001-
S) from which a tax of 5 percent was withheld from persons who have 
furnished to the withholding agent Form 1001A-S;
    (c) Royalties and like amounts from which no tax was withheld from 
persons who have furnished to the withholding agent Form 1001A-S; and

[[Page 33]]

    (d) All other fixed or determinable annual or periodical income paid 
to such persons.