Title 26--Internal Revenue

CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY

PART 509--SWITZERLAND

TEXT PDF509.1 Introductory.
TEXT PDF509.2 Dividends.
TEXT PDF509.3 Interest.
TEXT PDF509.4 Patent and copyright royalties and film rentals.
TEXT PDF509.5 Pensions and life annuities.
TEXT PDF509.6 Natural resource royalties and real property rentals.
TEXT PDF509.7 Release of excess tax withheld at source.
TEXT PDF509.8 Addressee not actual owner.
TEXT PDF509.9 Return of tax withheld and information return with respect to persons whose addresses are in Switzerland.
TEXT PDF509.10 Beneficiaries of a domestic estate or trust.
TEXT PDF509.101 Introductory.
TEXT PDF509.102 Applicable provisions of law.
TEXT PDF509.103 Scope of the convention.
TEXT PDF509.104 Definitions.
TEXT PDF509.105 Industrial and commercial profits.
TEXT PDF509.106 Control of a United States enterprise by a Swiss enterprise.
TEXT PDF509.107 Income from operation of ships or aircraft.
TEXT PDF509.108 Dividends.
TEXT PDF509.109 Interest.
TEXT PDF509.110 Patent and copyright royalties and film rentals.
TEXT PDF509.111 Real property income and natural resource royalties.
TEXT PDF509.112 Compensation for labor or personal services.
TEXT PDF509.113 Government wages, salaries, and pensions.
TEXT PDF509.114 Private pensions and life annuities.
TEXT PDF509.115 Visiting professors or teachers.
TEXT PDF509.116 Students or apprentices.
TEXT PDF509.117 Dividends and interest paid by a foreign corporation.
TEXT PDF509.118 Credit against United States tax for Swiss tax.
TEXT PDF509.119 Exchange of information.
TEXT PDF509.120 Double taxation claims.
TEXT PDF509.121 Beneficiaries of an estate or trust.
TEXT PDF509.122 Swiss partnerships.

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