26 CFR Subpart
Withholding of Tax
June 25, 2020
Topic
Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968
§
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
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