Title 26

PART 514 SUBPART

Subpart - Withholding of Tax Source:T.D. 6273, 22 FR 9530, Nov. 28, 1957; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.

26:21.0.1.1.5.1.2SUBJGRP 2
Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968
26:21.0.1.1.5.1.2.1SECTION 514.1
   514.1 Introductory.
26:21.0.1.1.5.1.2.2SECTION 514.2
   514.2 Dividends.
26:21.0.1.1.5.1.2.3SECTION 514.3
   514.3 Dividends received by addressee not actual owner.
26:21.0.1.1.5.1.2.4SECTION 514.4
   514.4 Interest.
26:21.0.1.1.5.1.2.5SECTION 514.5
   514.5 Patent and copyright royalties and film rentals.
26:21.0.1.1.5.1.2.6SECTION 514.6
   514.6 Private pensions and life annuities.
26:21.0.1.1.5.1.2.7SECTION 514.7
   514.7 Beneficiaries of a domestic estate or trust.
26:21.0.1.1.5.1.2.8SECTION 514.8
   514.8 Release of excess tax withheld at source.
26:21.0.1.1.5.1.2.9SECTION 514.9
   514.9 Refund of excess tax withheld.
26:21.0.1.1.5.1.2.10SECTION 514.10
   514.10 Effective date.
26:21.0.1.1.5.1.2.11SECTION 514.22
   514.22 Dividends received by persons not entitled to reduced rate of tax.