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TREASURY REGULATIONS


Index  » Subchapter G

Subchapter G. Regulations under Tax Conventions (§§ 509.101 to 521.117)

Through November 22, 2020



The following list shows all sections of subchapter G (Regulations under Tax Conventions (§§ 509.101 to 521.117)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 509.101Introductory
Reg. 509.102Applicable provisions of law
Reg. 509.103Scope of the convention
Reg. 509.104Definitions
Reg. 509.105Industrial and commercial profits
Reg. 509.106Control of a United States enterprise by a Swiss enterprise
Reg. 509.107Income from operation of ships or aircraft
Reg. 509.108Dividends
Reg. 509.109Interest
Reg. 509.110Patent and copyright royalties and film rentals
Reg. 509.111Real property income and natural resource royalties
Reg. 509.112Compensation for labor or personal services
Reg. 509.113Government wages, salaries, and pensions
Reg. 509.114Private pensions and life annuities
Reg. 509.115Visiting professors or teachers
Reg. 509.116Students or apprentices
Reg. 509.117Dividends and interest paid by a foreign corporation
Reg. 509.118Credit against United States tax for Swiss tax
Reg. 509.120Double taxation claims
Reg. 509.121Beneficiaries of an estate or trust
Reg. 513.2Dividends
Reg. 513.3Interest
Reg. 513.4Patent and copyright royalties and film rentals
Reg. 513.5Natural resource royalties and real property rentals
Reg. 513.6Pensions and life annuities
Reg. 513.7Release of excess tax withheld at source
Reg. 513.8Addressee not actual owner
Reg. 513.9Information to be furnished in ordinary course
Reg. 513.10Beneficiaries of a domestic estate or trust
Reg. 513.11Refund of income tax withheld during 1951
Reg. 514.1Introductory
Reg. 514.2Dividends
Reg. 514.3Dividends received by addressee not actual owner
Reg. 514.4Interest
Reg. 514.5Patent and copyright royalties and film rentals
Reg. 514.6Private pensions and life annuities
Reg. 514.7Beneficiaries of a domestic estate or trust
Reg. 514.8Release of excess tax withheld at source
Reg. 514.9Refund of excess tax withheld
Reg. 514.10Effective date
Reg. 514.22Dividends received by persons not entitled to reduced rate of tax
Reg. 521.101Introductory
Reg. 521.102Applicable provisions of the Internal Revenue Code
Reg. 521.103Scope of the convention
Reg. 521.104Definitions
Reg. 521.105Scope of convention with respect to determination of “industrial or commercial profits”
Reg. 521.106Control of a domestic enterprise by a Danish enterprise
Reg. 521.107Income from operation of ships or aircraft
Reg. 521.108Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties
Reg. 521.109Real property income, natural resource royalties
Reg. 521.110Government wages, salaries, pensions and similar remuneration
Reg. 521.111Pensions and life annuities
Reg. 521.112Compensation for labor or personal services
Reg. 521.113Students and apprentices; remittances
Reg. 521.114Visiting professors or teachers
Reg. 521.115Credit against United States tax liability for Danish tax
Reg. 521.116Reciprocal administrative assistance
Reg. 521.117Claims in cases of double taxation
 

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