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Code · CFR · Title 26 — Internal Revenue · Part 513 · § 513.5

§ 513.5. Natural resource royalties and real property rentals.

42 words·~1 min read·/us/cfr/t26/s§ 513.5·

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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. [T.D. 8734, 62 FR 53498, Oct. 14, 1997]
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  • T.D. 8734
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§ 513.5
Natural resource royalties and real property rentals.
Treas. Dec.T.D. 8734
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