Code of Federal Regulations · Subpart
Subpart ECFRd60dfb9daabf2ae — General Income Tax
26 C.F.R. pt. 509, subpt. ECFRd60dfb9daabf2ae
- § 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