Title 26
PART 514
Part 514 - France
- Authority: 26 U.S.C. 7805.
| 26:21.0.1.1.5.1 | SUBPART | Subpart - Withholding of Tax | |
| 26:21.0.1.1.5.1.2 | SUBJGRP 2 | Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968 | |
| 26:21.0.1.1.5.1.2.1 | SECTION 514.1 | 514.1 Introductory. | |
| 26:21.0.1.1.5.1.2.2 | SECTION 514.2 | 514.2 Dividends. | |
| 26:21.0.1.1.5.1.2.3 | SECTION 514.3 | 514.3 Dividends received by addressee not actual owner. | |
| 26:21.0.1.1.5.1.2.4 | SECTION 514.4 | 514.4 Interest. | |
| 26:21.0.1.1.5.1.2.5 | SECTION 514.5 | 514.5 Patent and copyright royalties and film rentals. | |
| 26:21.0.1.1.5.1.2.6 | SECTION 514.6 | 514.6 Private pensions and life annuities. | |
| 26:21.0.1.1.5.1.2.7 | SECTION 514.7 | 514.7 Beneficiaries of a domestic estate or trust. | |
| 26:21.0.1.1.5.1.2.8 | SECTION 514.8 | 514.8 Release of excess tax withheld at source. | |
| 26:21.0.1.1.5.1.2.9 | SECTION 514.9 | 514.9 Refund of excess tax withheld. | |
| 26:21.0.1.1.5.1.2.10 | SECTION 514.10 | 514.10 Effective date. | |
| 26:21.0.1.1.5.1.2.11 | SECTION 514.22 | 514.22 Dividends received by persons not entitled to reduced rate of tax. |