Title 26

PART 514 SUBPART

Subpart - Withholding of Tax Source:T.D. 6273, 22 FR 9530, Nov. 28, 1957; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.

• 26 U.S.C. 7805.
• Source:

26:21.0.1.1.5.1.2	SUBJGRP 2	Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968
26:21.0.1.1.5.1.2.1	SECTION 514.1	514.1 Introductory.
26:21.0.1.1.5.1.2.2	SECTION 514.2	514.2 Dividends.
26:21.0.1.1.5.1.2.3	SECTION 514.3	514.3 Dividends received by addressee not actual owner.
26:21.0.1.1.5.1.2.4	SECTION 514.4	514.4 Interest.
26:21.0.1.1.5.1.2.5	SECTION 514.5	514.5 Patent and copyright royalties and film rentals.
26:21.0.1.1.5.1.2.6	SECTION 514.6	514.6 Private pensions and life annuities.
26:21.0.1.1.5.1.2.7	SECTION 514.7	514.7 Beneficiaries of a domestic estate or trust.
26:21.0.1.1.5.1.2.8	SECTION 514.8	514.8 Release of excess tax withheld at source.
26:21.0.1.1.5.1.2.9	SECTION 514.9	514.9 Refund of excess tax withheld.
26:21.0.1.1.5.1.2.10	SECTION 514.10	514.10 Effective date.
26:21.0.1.1.5.1.2.11	SECTION 514.22	514.22 Dividends received by persons not entitled to reduced rate of tax.

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