### Question
What is the definition of Swiss enterprise?


### Answer
The definition of **Swiss enterprise** is as follows in *26 CFR § 509.101*:

> an industrial or commercial enterprise or undertaking carried on in Switzerland by an individual resident in Switzerland or by a Swiss corporation or other entity

#### Citation:
  - *26 CFR § 509.101*
  - Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

