Treasury Regulations · 26 CFR
§ 514.10. Effective date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 514.10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 4, 1969 by T.D. 6986
- Length
- 45 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6986 (34 FR 136)
Where it sits in 26 CFR
- Subchapter G Regulations under tax conventions
- Part 514 France
- Subpart ECFR5212f37ce2f49b2 Subpart—Withholding of Tax