Code of Federal Regulations · Subpart

Subpart ECFR5212f37ce2f49b2 — Withholding Of Tax

26 C.F.R. pt. 514, subpt. ECFR5212f37ce2f49b2

• § 514.1 Introductory
• § 514.2 Dividends
• § 514.3 Dividends Received By Addressee Not Actual Owner
• § 514.4 Interest
• § 514.5 Patent And Copyright Royalties And Film Rentals
• § 514.6 Private Pensions And Life Annuities
• § 514.7 Beneficiaries Of A Domestic Estate Or Trust
• § 514.8 Release Of Excess Tax Withheld At Source
• § 514.9 Refund Of Excess Tax Withheld
• § 514.10 Effective Date
• § 514.22 Dividends Received By Persons Not Entitled To Reduced Rate Of Tax