§509.101. Introductory.
26 C.F.R. § 509.101
The income tax convention between the United States and the Swiss Confederation, signed May 24, 1951, and proclaimed by the President of the United States on October 1, 1951, subject to the understanding expressed in the protocol of exchange, referred to in this part as the convention, provides as follows, effective for taxable years beginning on or after January 1, 1951:
Notes, amendments, and revision history
Source
Source: T.D. 6149, 20 FR 7587, Oct. 12, 1955; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.
Authority
Authority: 26 U.S.C. 62, 3791 and 7805.