### Question
How does Title 26—Internal Revenue define Switzerland?


### Answer
Under *26 CFR § 509.101*, **Switzerland** is defined as:

> The Swiss Confederation

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

