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Regulations last checked for updates: Feb 13, 2026
Title 26 - Internal Revenue last revised: Feb 11, 2026
All Titles
Title 26
Chapter I
Part 513
Subpart § 513.2 - § 513.11 - Subpart—Withholding of Tax
§ 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.
authority:
26 U.S.C. 62.
source:
T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.
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