1. Regulations
  2. title 26
  3. chapter I-i20
  4. part 513
  5. subpart 513.2-513.11
  6. § 513.3

View all text of Subpart 513.2- 513.11 [§ 513.2 - § 513.11]

§ 513.3 - Interest.

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]

AUTHORITY: 26 U.S.C. 62.

SOURCE: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

CITE AS: 26 CFR 513.3