GroundRules
26 CFR 514.10: Effective date.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS
- PART 514—FRANCE
- Subpart—Withholding of Tax
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON