26 CFR § 514.10 - Effective date.

---
identifier: "/us/cfr/t26/s514.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 514.10 - Effective date."
title_number: 26
title_name: "Internal Revenue"
section_number: "514.10"
section_name: "Effective date."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "G"
subchapter_name: "REGULATIONS UNDER TAX CONVENTIONS"
part_number: "514"
part_name: "FRANCE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "514"
---


# 514.10 Effective date.

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]