26 C.F.R. § 514.10 Effective date.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 514—FRANCE
Subpart—Withholding of Tax
§ 514.10 Effective date.
