Subpart—Withholding of Tax

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 514
8. ›
9. Subpart ECFR5212f37ce2f49b2

Contents

• 514.1
  § 514.1 Introductory.
• 514.2
  § 514.2 Dividends.
• 514.3
  § 514.3 Dividends received by addressee not actual owner.
• 514.4
  § 514.4 Interest.
• 514.5
  § 514.5 Patent and copyright royalties and film rentals.
• 514.6
  § 514.6 Private pensions and life annuities.
• 514.7
  § 514.7 Beneficiaries of a domestic estate or trust.
• 514.8
  § 514.8 Release of excess tax withheld at source.
• 514.9
  § 514.9 Refund of excess tax withheld.
• 514.10
  § 514.10 Effective date.
• Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968
  Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968 Section 514.22