Subpart - WITHHOLDING OF TAX
- TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1966, OR DIVIDENDS, INTEREST, AND ROYALTIES PAID ON OR AFTER AUGUST 11, 1968 (ยง 514.22)
- 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