[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: 26CFR514.10]

[Page 71]
 
                       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. 514.10  Effective date.

    The provisions of Secs. 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]

Taxable Years Beginning After December 31, 1966, or Dividends, Interest, 
             And Royalties Paid on or After August 11, 1968

    Source: Treasury Decision 6986, 34 FR 136, Jan. 4, 1969, unless 
otherwise noted.