Subpart A - Withholding of Tax

§ 509.1 - Introductory.

§ 509.2 - Dividends.

§ 509.3 - Interest.

§ 509.4 - Patent and copyright royalties and film rentals.

§ 509.5 - Pensions and life annuities.

§ 509.6 - Natural resource royalties and real property rentals.

§ 509.7 - Release of excess tax withheld at source.

§ 509.8 - Addressee not actual owner.

§ 509.9 - Return of tax withheld and information return with respect to persons whose addresses are in Switzerland.

§ 509.10 - Beneficiaries of a domestic estate or trust.

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.

§ 509.119 - Exchange of information.

§ 509.120 - Double taxation claims.

§ 509.121 - Beneficiaries of an estate or trust.

§ 509.122 - Swiss partnerships.