2000 CFR Title 26, Volume 15

Title 26--Internal Revenue CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY PART 514--FRANCE
	514.1	Introductory.
	514.2	Dividends.
	514.3	Dividends received by addressee not actual owner.
	514.4	Interest.
	514.5	Patent and copyright royalties and film rentals.
	514.6	Private pensions and life annuities.
	514.7	Beneficiaries of a domestic estate or trust.
	514.8	Release of excess tax withheld at source.
	514.9	Refund of excess tax withheld.
	514.10	Effective date.
	514.20	Introductory.
	514.21	Dividends.
	514.22	Dividends received by persons not entitled to reduced rate of tax.
	514.23	Interest.
	514.24	Royalties.
	514.25	Private pensions, alimony, and annuities.
	514.26	Income covered by convention.
	514.27	Beneficiaries of domestic estate and trust.
	514.28	Release of excess tax withheld at source.
	514.29	Refund of excess tax paid to Director of International Operations.
	514.30	Information furnished in ordinary course.
	514.31	Return required when liability not satisfied by withholding.
	514.32	Effective date.
	514.101	Introductory.
	514.102	Applicable provisions of the Internal Revenue Code.
	514.103	Scope of the convention.
	514.104	Definitions.
	514.105	Scope of convention with respect to determination of ``industrial and commercial profits'' of a nonresident alien individual resident of France, or of a French corporation or other entity carrying on a French enterprise in the United States.
	514.106	Control of a domestic enterprise by a French enterprise.
	514.107	Income from operation of ships or aircraft.
	514.108	Income from real property, including mineral royalties.
	514.110	Government wages, salaries, and similar compensation, pensions, and life annuities.
	514.111	Compensation for labor or personal services.
	514.112	Stocks, securities, and commodities.
	514.113	Remittances to students.
	514.114	Credit against United States tax liability for income tax paid to France.
	514.115	Adjustment of tax liability of residents of France and French corporations.
	514.116	Reciprocal administrative assistance.
	514.117	Reciprocal regulations.