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Code · CFR · Title 26 — Internal Revenue · Part 513 · § 513.4

§ 513.4. Patent and copyright royalties and film rentals.

42 words·~1 min read·/us/cfr/t26/s§ 513.4·

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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]
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  • T.D. 8734
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§ 513.4
Patent and copyright royalties and film rentals.
Treas. Dec.T.D. 8734
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