[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: 26CFR509.10]

[Page 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. 509.10  Beneficiaries of a domestic estate or trust.

    A nonresident alien who is a resident of Switzerland and who is a 
beneficiary of a domestic estate or trust shall be entitled to the 
exemption from tax, or reduction in the rate of tax, as the case may be, 
provided in Articles VI, VII, and VIII of the convention with respect to 
dividends, interest, and royalties to the extent such item or items are 
included in his distributive share of the income of such estate or 
trust. In such case such beneficiary must, in order to be entitled to 
the exemption from, or reduction in the rate of, tax in the case of 
interest or royalties, execute Form 1001A-S and file such form with the 
fiduciary of such estate or trust in the United States.