Title 26

PART 513 SUBPART

Subpart - Withholding of Tax

• 26 U.S.C. 62.
• T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

26:21.0.1.1.4.1.1.1	SECTION 513.2	513.2 Dividends.
26:21.0.1.1.4.1.1.2	SECTION 513.3	513.3 Interest.
26:21.0.1.1.4.1.1.3	SECTION 513.4	513.4 Patent and copyright royalties and film rentals.
26:21.0.1.1.4.1.1.4	SECTION 513.5	513.5 Natural resource royalties and real property rentals.
26:21.0.1.1.4.1.1.5	SECTION 513.6	513.6 Pensions and life annuities.
26:21.0.1.1.4.1.1.6	SECTION 513.7	513.7 Release of excess tax withheld at source.
26:21.0.1.1.4.1.1.7	SECTION 513.8	513.8 Addressee not actual owner.
26:21.0.1.1.4.1.1.8	SECTION 513.9	513.9 Information to be furnished in ordinary course.
26:21.0.1.1.4.1.1.9	SECTION 513.10	513.10 Beneficiaries of a domestic estate or trust.
26:21.0.1.1.4.1.1.10	SECTION 513.11	513.11 Refund of income tax withheld during 1951.

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