U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 509Subpart § 509.101 - § 509.121 - 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.
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