GroundRules
26 CFR 513.4: Patent and copyright royalties and film rentals.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS
- PART 513—IRELAND
- Subpart—Withholding of Tax
The provisions of § 513.2 relating to the degree of liability to Irish tax in the case of dividends are equally applicable with respect to the income falling within the scope of this section.
Collected 2026-08-27T02:25:11Z. Source file · JSON