[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: 26CFR514.32]

[Page 87]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 514--FRANCE--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 514.32  Effective date.

    (a) In general. Except as provided in paragraph (b) of this section, 
the provisions of this Treasury decision shall be effective with respect 
to the rate of withholding tax, to amounts derived from sources within 
the United States on or after August 11, 1968, and with respect to all 
other taxes covered by the convention to amounts received in a taxable 
year of the recipient beginning after December 31, 1966.
    (b) Withholding of additional French tax. The provisions of 
Sec. 514.22 shall be effective with respect to income derived from 
sources within France on or after August 11, 1968.

    Effective Date Note: By T.D. 8734, 62 FR 53498, Oct. 14, 1997, 
Sec. 514.32 was removed, effective Jan. 1, 1999. By T.D. 8804, 63 FR 
72183, Dec. 31, 1998, the effective date was delayed until Jan. 1, 2000. 
By T.D. 8856, 64 FR 73408, Dec. 30, 1999, the effective date was delayed 
until Jan. 1, 2001.