26 CFR Subpart general_income_tax - Subpart—General Income Tax
- § 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.
Source:
T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.