{"data":{"id":"us/26-cfr-513.5","jurisdiction":"us","citation":"26 CFR 513.5","heading":"Natural resource royalties and real property rentals.","body":"The provisions of § 513.2 relating to the degree of liability to Irsh 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":"f903ee1bdb422924b0b706c950e24d2ca88444dda9a6f0f970a01fe3380a1b37","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-513.4","next":"us/26-cfr-513.6"},"notice":"GroundRules: Original legal text. Not legal advice."}