Title 26, Part 514 — France
11 sections
Section 514.1
Introductory.
Section 514.2
Dividends.
Section 514.3
Dividends received by addressee not actual owner.
Section 514.4
Interest.
Section 514.5
Patent and copyright royalties and film rentals.
Section 514.6
Private pensions and life annuities.
Section 514.7
Beneficiaries of a domestic estate or trust.
Section 514.8
Release of excess tax withheld at source.
Section 514.9
Refund of excess tax withheld.
Section 514.10
Effective date.
Section 514.22
Dividends received by persons not entitled to reduced rate of tax.