§ 514.102 - Applicable provisions of the Internal Revenue Code.

Related Notices
- 97-25998. Final and temporary regulations. 97-25998. General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties

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(a) The Internal Revenue Code provides in part as follows:

(b) Pursuant to section 62 of the Internal Revenue Code, Article 26 of the convention, and other provisions of the internal revenue laws, §§ 514.103-514.117 are hereby prescribed and all regulations inconsistent herewith are modified accordingly.

                    
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