CFR›Title 26›Chapter I›Part 514 ContainsSubpart ECFR5212f37ce2f49b2CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 514—FRANCE Subparts ECFR5212f37ce2f49b2 Subpart—Withholding of Tax Sections 514.1–514.10; Subject group Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968 Authority26 U.S.C. 7805. Previous 513 Part 513—Ireland Next 521 Part 521—Denmark