SUBPART —Withholding of Tax (§514.1 to §514.22)
- 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.