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Regulations last checked for updates: May 23, 2025
Title 26 - Internal Revenue last revised: May 20, 2025
All Titles
Title 26
Chapter I
Part 514
Subpart § 514.1 - 2 - Subpart—Withholding of Tax
TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1966, OR DIVIDENDS, INTEREST, AND ROYALTIES PAID ON OR AFTER AUGUST 11, 1968
§ 514.22 - Dividends received by persons not entitled to reduced rate of tax.
§ 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.
authority:
26 U.S.C. 7805.
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