[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: 26CFR514.31]

[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. 514.31  Return required when liability not satisfied by withholding.

    For action by a nonresident alien individual who is a resident of 
France or a French corporation or person resident in France for French 
tax purposes in a case where such individual's or corporation's or 
person's U.S. income tax liability is not satisfied by withholding of 
U.S. tax at source, see paragraph (b) of Sec. 1.6012-1 of this chapter 
and paragraph (b) of Sec. 1.6012-2 of this chapter.

    Effective Date Note: By T.D. 8734, 62 FR 53498, Oct. 14, 1997, 
Sec. 514.31 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.