26 C.F.R. § 513.3
Interest.
Cite as 26 C.F.R. § 513.3 (2026)
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.
[T.D. 8734, 62 FR 53497, Oct. 14, 1997]
- Cross-references to the CFR
- 513.2