26 CFR Part 514
PART 514—FRANCE
- PART 514—FRANCE
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter G—Regulations Under Tax Conventions
- 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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