Subpart 514.1- 2. Subpart—Withholding of Tax
- § 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.
Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968