List of Superseded CFR Volumes

Since the issuance of the 1949 Edition of the Code of Federal Regulations, numerous revisions of individual titles have been made in which the distribution of titles, chapters, and parts in the various volumes has changed. The following list shows all superseded Code of Federal Regulations volumes published during the period January 1, 1949-December 31, 1966.

§ 519.112

ing any office or place of business therein. The A Corporation pays a dividend to B Company, Ltd., on June 30, 1943. The A Corporation is on a calendar year basis and throughout 1940, 1941, and 1942 derived not more than 15 percent of its gross income from interest and dividends from corporations not controlled by the A Corporation. The Commissioner ascertains and has so notified the A Corporation that the corporate relationship between the A Corporation and the B Company, Ltd., has not been arranged and is not maintained primarily for the purpose of securing the lower rate of tax prescribed in paragraph 2 of Article XI of the convention. The dividend paid by the A Corporation is subject to withholding of the tax at the lower rate of 5 percent.

(3) Any domestic corporation which claims or contemplates claiming, that dividends paid by it, or to be paid by it, are subject only to the 5 percent rate, shall file, as soon as practicable, with the Commissioner the following information: (1) The date and place of its organization; (ii) the number of its outstanding shares of stock having full voting rights; (iii) the person or persons beneficially owning such stock and their relationship to such corporation; (iv) the amount of gross income, by years, of the paying corporation for the 3-year period immediately preceding the taxable year in which such dividend is paid; (v)

the amount of interest and dividends by years, included in such gross income ant the amount of interest and dividends. by years, received from the subsidiary carporations, if any, of such domeswar corporation; and (vi) the corporate relationship between such domestic corporation and the Canadian corporation which it pays the dividend. As soon practicable after such information is filed, the Commissioner shall examine I and determine whether the dividends concerned fall within the provisions of such paragraph and may authorize the release of excess tax withheld with respect to dividends which are shown to the satisfaction of the Commissioner to come within the provisions of paragraph 2 of Article XI of the convention. In any case in which the Commission has notfied such domestic corporation that S comes within the provisions of paragraph 2 of Article XI of the conventice. the reduced rate of 5 percent applies to any dividends subsequently paid by such corporation before December 21, 1961. unless its stock ownership or the character of its income materially changes In the event of such changes occurring. such corporation shall promptly notify the Commissioner of the then existing facts with respect to such stock ownership and income.

[Subparagraphs (2) and (3) amended by TD. 6576, 28 FR. 10129, Oct. 28, 1961]