26 C.F.R. PART 509--SWITZERLAND
TITLE 26--Internal Revenue
CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
SUBCHAPTER G--REGULATIONS UNDER TAX CONVENTIONS
PART 509--SWITZERLAND
Subpart--GENERAL INCOME TAX
|
|
| Applicable provisions of law.
|
|
|
|
| Industrial and commercial profits.
|
|
|
|
| Control of a United States enterprise by a Swiss enterprise.
|
|
|
|
| Income from operation of ships or aircraft.
|
|
|
|
| Patent and copyright royalties and film rentals.
|
|
|
|
| Real property income and natural resource royalties.
|
|
|
|
| Compensation for labor or personal services.
|
|
|
|
| Government wages, salaries, and pensions.
|
|
|
|
| Private pensions and life annuities.
|
|
|
|
| Visiting professors or teachers.
|
|
|
|
| Dividends and interest paid by a foreign corporation.
|
|
|
|
| Credit against United States tax for Swiss tax.
|
|
|
|
| Beneficiaries of an estate or trust.
|
|
