Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 514

Part 514. France

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart ECFR5212f37ce2f49b2 Subpart—Withholding of Tax §§ 514.1 to 514.22

    1. § 514.1 Introductory.
    2. § 514.2 Dividends.
    3. § 514.3 Dividends received by addressee not actual owner.
    4. § 514.4 Interest.
    5. § 514.5 Patent and copyright royalties and film rentals.
    6. § 514.6 Private pensions and life annuities.
    7. § 514.7 Beneficiaries of a domestic estate or trust.
    8. § 514.8 Release of excess tax withheld at source.
    9. § 514.9 Refund of excess tax withheld.
    10. § 514.10 Effective date.

    11. Taxable Years Beginning After December 31, 1966, or Dividends, Interest, And Royalties Paid on or After August 11, 1968 § 514.22

      1. § 514.22 Dividends received by persons not entitled to reduced rate of tax.