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The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

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Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of July 23, 2014

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS

PART 514—FRANCE

rule

Subpart—WITHHOLDING OF TAX

§514.1
Introductory.
§514.2
Dividends.
§514.3
Dividends received by addressee not actual owner.
§514.4
Interest.
§514.5
Patent and copyright royalties and film rentals.
§514.6
Private pensions and life annuities.
§514.7
Beneficiaries of a domestic estate or trust.
§514.8
Release of excess tax withheld at source.
§514.9
Refund of excess tax withheld.
§514.10
Effective date.

Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968

§514.22
Dividends received by persons not entitled to reduced rate of tax.


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