[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR502.10]

[Page 13-14]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 502--GREECE--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 502.10  Refund of excess tax withheld during 1953.

    (a) If United States tax withheld at the source during the year 1953 
from dividends, interest, copyright royalties and the like, pensions, or 
life annuities is in excess of the tax imposed under the internal 
revenue laws, as modified by the convention, a claim by the taxpayer for 
the refund of any overpayment resulting therefrom shall be made under 
subchapter B of chapter 66 of the Internal Revenue Code of 1954 by 
filing Form 843 together with Form 1040NB, Form 1040NB-a, Form 1040B, 
Form 1120, or Form 1120NB, whichever is applicable, or with an amended 
return.
    (b) The taxpayer's total gross income from sources within the United 
States, including every item of capital gain subject to tax under the 
provisions of

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section 211(a)(1)(B) or 211(c) of the Internal Revenue Code of 1939, 
shall be disclosed on the return. In the event that securities are held 
in the name of a person other than the actual or beneficial owner, the 
name and address of such person shall be furnished with the claim. In 
the case of a claim involving an overpayment of tax upon dividends or 
interest paid by a Greek corporation, a statement that the dividends or 
interest were paid by such a corporation shall be included in the claim. 
If the claim relates to other interest, copyright royalties and the 
like, pensions, or life annuities, there shall also be included in such 
claim:
    (1) A statement that, at the time when such item or items of income 
were derived from which the excess tax was withheld, (i) the taxpayer 
was neither a citizen nor a resident of the United States but was a 
resident of Greece, or, in the case of a corporation, (ii) the taxpayer 
was a Greek corporation;
    (2) A statement that the taxpayer at no time during the taxable year 
in which such income was derived was engaged in trade or business within 
the United States through a permanent establishment situated therein; 
and
    (3) In the case of a claim involving an overpayment of tax upon 
interest paid by a domestic corporation to a Greek corporation, a 
statement that the Greek corporation, at the time when the interest was 
paid, did not control, directly or indirectly, more than 50 percent of 
the entire voting power of all classes of stock of the United States 
domestic corporation. If the relationship existing between the Greek 
corporation and the domestic corporation at the time when such interest 
was paid was such as to render uncertain whether the exemption granted 
by Article VI (1) of the convention is applicable to such interest, 
there shall be furnished a full statement of all the facts pertinent to 
a determination of the question.
    (c) If, however, the taxpayer is an individual who during the 
taxable year derived from sources within the United States income which 
consists exclusively of pensions or life annuities entitled to the 
benefit of Article XI of the convention, the statement specified in 
paragraph (b)(2) of this section shall not be required.