Subpart 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.