26 CFR Subpart
Withholding of Tax
June 25, 2020
§
513.2
Dividends
§
513.3
Interest
§
513.4
Patent and copyright royalties and film rentals
§
513.5
Natural resource royalties and real property rentals
§
513.6
Pensions and life annuities
§
513.7
Release of excess tax withheld at source
§
513.8
Addressee not actual owner
§
513.9
Information to be furnished in ordinary course
§
513.10
Beneficiaries of a domestic estate or trust
§
513.11
Refund of income tax withheld during 1951
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