Federal (United States) · Regulations
Subpart ECFR5212f37ce2f49b2 — Subpart—Withholding of Tax
11 sections
11 sections
- 26 C.F.R. § 514.1Introductory.
- 26 C.F.R. § 514.2Dividends.
- 26 C.F.R. § 514.3Dividends received by addressee not actual owner.
- 26 C.F.R. § 514.4Interest.
- 26 C.F.R. § 514.5Patent and copyright royalties and film rentals.
- 26 C.F.R. § 514.6Private pensions and life annuities.
- 26 C.F.R. § 514.7Beneficiaries of a domestic estate or trust.
- 26 C.F.R. § 514.8Release of excess tax withheld at source.
- 26 C.F.R. § 514.9Refund of excess tax withheld.
- 26 C.F.R. § 514.10Effective date.
- 26 C.F.R. § 514.22Dividends received by persons not entitled to reduced rate of tax.