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