Treasury Regulations, Subchapter G, Part 514 - Index

From TaxAlmanac

Subchapter G - Regulations Under Tax Conventions

Part 514 FRANCE

Subpart - Withholding of Tax

Sec. 514.1 Introductory

Sec. 514.2 Dividends

Sec. 514.3 Dividends received by addressee not actual owner

Sec. 514.4 Interest

Sec. 514.5 Patent and copyright royalties and film rentals

Sec. 514.6 Private pensions and life annuities

Sec. 514.7 Beneficiaries of a domestic estate or trust

Sec. 514.8 Release of excess tax withheld at source

Sec. 514.9 Refund of excess tax withheld

Sec. 514.10 Effective date

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

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