Subpart - Withholding 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.

Taxable Years Beginning After December 31, 1956, And Before January 1, 1967, or Dividends, Interest, And Royalties Paid Before August 11, 1968

Taxable Years Beginning After December 31, 1966, or Dividends, Interest, and Royalties Paid on or After August 11, 1968

§ 514.20 - Introductory.

§ 514.21 - Dividends.

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

§ 514.23 - Interest.

§ 514.24 - Royalties.

§ 514.25 - Private pensions, alimony, and annuities.

§ 514.26 - Income covered by convention.

§ 514.27 - Beneficiaries of domestic estate and trust.

§ 514.28 - Release of excess tax withheld at source.

§ 514.29 - Refund of excess tax paid to Director of International Operations.

§ 514.30 - Information furnished in ordinary course.

§ 514.31 - Return required when liability not satisfied by withholding.

§ 514.32 - Effective date.

Subpart - General Income Tax

Regulations Effective Jan. 1, 1945

§ 514.101 - Introductory.

§ 514.102 - Applicable provisions of the Internal Revenue Code.

§ 514.103 - Scope of the convention.

§ 514.104 - Definitions.

§ 514.105 - Scope of convention with respect to determination of “industrial and commercial profits” of a nonresident alien individual resident of France, or of a French corporation or other entity carrying on a French enterprise in the United States.

§ 514.106 - Control of a domestic enterprise by a French enterprise.

§ 514.107 - Income from operation of ships or aircraft.

§ 514.108 - Income from real property, including mineral royalties.

§ 514.110 - Government wages, salaries, and similar compensation, pensions, and life annuities.

§ 514.111 - Compensation for labor or personal services.

§ 514.112 - Stocks, securities, and commodities.

§ 514.113 - Remittances to students.

§ 514.114 - Credit against United States tax liability for income tax paid to France.

§ 514.115 - Adjustment of tax liability of residents of France and French corporations.

§ 514.116 - Reciprocal administrative assistance.

§ 514.117 - Reciprocal regulations.