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