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Part 514
FEDERAL · 26 CFR
Part 514 — France
11 sections · Title 26: Internal Revenue
§ 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.