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Treasury Regulations · 26 CFR Part 509

Part 509. Switzerland

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart ECFRd60dfb9daabf2ae Subpart—General Income Tax §§ 509.101 to 509.121

    1. § 509.101 Introductory.
    2. § 509.102 Applicable provisions of law.
    3. § 509.103 Scope of the convention.
    4. § 509.104 Definitions.
    5. § 509.105 Industrial and commercial profits.
    6. § 509.106 Control of a United States enterprise by a Swiss enterprise.
    7. § 509.107 Income from operation of ships or aircraft.
    8. § 509.108 Dividends.
    9. § 509.109 Interest.
    10. § 509.110 Patent and copyright royalties and film rentals.
    11. § 509.111 Real property income and natural resource royalties.
    12. § 509.112 Compensation for labor or personal services.
    13. § 509.113 Government wages, salaries, and pensions.
    14. § 509.114 Private pensions and life annuities.
    15. § 509.115 Visiting professors or teachers.
    16. § 509.116 Students or apprentices.
    17. § 509.117 Dividends and interest paid by a foreign corporation.
    18. § 509.118 Credit against United States tax for Swiss tax.
    19. § 509.120 Double taxation claims.
    20. § 509.121 Beneficiaries of an estate or trust.