Federal (United States) · Regulations
Subpart ECFRd60dfb9daabf2ae — Subpart—General Income Tax
20 sections
20 sections
- 26 C.F.R. § 509.101Introductory.
- 26 C.F.R. § 509.102Applicable provisions of law.
- 26 C.F.R. § 509.103Scope of the convention.
- 26 C.F.R. § 509.104Definitions.
- 26 C.F.R. § 509.105Industrial and commercial profits.
- 26 C.F.R. § 509.106Control of a United States enterprise by a Swiss enterprise.
- 26 C.F.R. § 509.107Income from operation of ships or aircraft.
- 26 C.F.R. § 509.108Dividends.
- 26 C.F.R. § 509.109Interest.
- 26 C.F.R. § 509.110Patent and copyright royalties and film rentals.
- 26 C.F.R. § 509.111Real property income and natural resource royalties.
- 26 C.F.R. § 509.112Compensation for labor or personal services.
- 26 C.F.R. § 509.113Government wages, salaries, and pensions.
- 26 C.F.R. § 509.114Private pensions and life annuities.
- 26 C.F.R. § 509.115Visiting professors or teachers.
- 26 C.F.R. § 509.116Students or apprentices.
- 26 C.F.R. § 509.117Dividends and interest paid by a foreign corporation.
- 26 C.F.R. § 509.118Credit against United States tax for Swiss tax.
- 26 C.F.R. § 509.120Double taxation claims.
- 26 C.F.R. § 509.121Beneficiaries of an estate or trust.