26 C.F.R. § 514.10
Effective date.
Cite as 26 C.F.R. § 514.10 (2026)
The provisions of §§ 514.1 through 517.9 shall be effective with respect to taxable years beginning after December 31, 1956, and before January 1, 1967, or with respect to dividends, interest, and royalties paid before August 11, 1968.
[T.D. 6986, 34 FR 136, Jan. 4, 1969]
- Cross-references to the CFR
- 514.1