26 C.F.R. PART 514--FRANCE
TITLE 26--Internal Revenue
CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
SUBCHAPTER G--REGULATIONS UNDER TAX CONVENTIONS
PART 514--FRANCE
Subpart--WITHHOLDING OF TAX
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| Dividends received by addressee not actual owner.
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| Patent and copyright royalties and film rentals.
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| Private pensions and life annuities.
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| Beneficiaries of a domestic estate or trust.
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| Release of excess tax withheld at source.
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| Refund of excess tax withheld.
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| Dividends received by persons not entitled to reduced rate of tax.
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