26 C.F.R. § 513.4

Patent and copyright royalties and film rentals.

Last amended: 2002Year: 2026Length: 42 wordsOfficial source

Cite as 26 C.F.R. § 513.4 (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 53498, Oct. 14, 1997]
Cross-references to the CFR
513.2
26 C.F.R. § 513.4: Patent and copyright royalties and film rentals. | Justis AI