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Treasury Regulations · 26 CFR

§ 509.110. Patent and copyright royalties and film rentals.

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 § 509.110

At a glance

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

Status
In the current eCFR
Length
123 words · about 1 min to read

Royalties and other amounts representing consideration for the right to use copyrights, artistic and scientific works, patents, designs, plans, secret processes and formulae, trademarks, and other like property and rights, including rentals and like payments in respect to motion picture films or for the use of industrial, commercial, or scientific equipment, which are 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, are exempt from United States tax under the provisions of Article VIII of the convention if such alien, corporation, or other entity at no time during the taxable year in which such items of income are derived has a permanent establishment in the United States.

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