Subpart—Withholding of Tax

Sections

• 513.2
  § 513.2 Dividends.
• 513.3
  § 513.3 Interest.
• 513.4
  § 513.4 Patent and copyright royalties and film rentals.
• 513.5
  § 513.5 Natural resource royalties and real property rentals.
• 513.6
  § 513.6 Pensions and life annuities.
• 513.7
  § 513.7 Release of excess tax withheld at source.
• 513.8
  § 513.8 Addressee not actual owner.
• 513.9
  § 513.9 Information to be furnished in ordinary course.
• 513.10
  § 513.10 Beneficiaries of a domestic estate or trust.
• 513.11
  § 513.11 Refund of income tax withheld during 1951.