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Treasury Regulations · 26 CFR

§ 509.109. Interest.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 509.109

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Length
120 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 1

The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness, including interest on obligations of the United States, obligations of instrumentalities of the United States, and mortgages and bonds secured by real property, which is derived from sources within the United States by a nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity, shall not exceed 5 percent under the provisions of Article VII of the convention, if such alien, corporation, or other entity at no time during the taxable year in which such interest is derived has a permanent establishment in the United States.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter G Regulations under tax conventions
  2. Part 509 Switzerland
  3. Subpart ECFRd60dfb9daabf2ae Subpart—General Income Tax

Nearby sections