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