26 CFR 514.10 - Effective date.

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Title 26: Internal Revenue

CHAPTER I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER G: REGULATIONS UNDER TAX CONVENTIONS

PART 514: FRANCE

Subpart: Withholding of Tax

514.10 - Effective date.

The provisions of ?? 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]

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