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Section 514.1
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Dividends |
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Section 514.2
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Dividends received by addressee not actual owner |
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Section 514.3
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Interest |
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Section 514.4
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Patent and copyright royalties and film rentals |
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Section 514.5
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Private pensions and life annuities |
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Section 514.6
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Beneficiaries of a domestic estate or trust |
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Section 514.7
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Release of excess tax withheld at source |
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Section 514.8
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Refund of excess tax withheld |
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Section 514.9
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Effective date |
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Section 514.10
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Dividends received by persons not entitled to reduced rate of tax |
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Section 514.22
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Introductory |