{"data":{"id":"us/26-cfr-513.3","jurisdiction":"us","citation":"26 CFR 513.3","heading":"Interest.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"17ed82f4c370d138ed5a0948aded96cc4fef40d2a3b62b560c6f6488a72669b5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-513.2","next":"us/26-cfr-513.4"},"notice":"GroundRules: Original legal text. Not legal advice."}