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Electronic Code of Federal Regulations

e-CFR data is current as of February 27, 2020

Title 26Chapter ISubchapter GPart 513


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS

PART 513—IRELAND

rule

Subpart—WITHHOLDING OF TAX

§513.2
Dividends.
§513.3
Interest.
§513.4
Patent and copyright royalties and film rentals.
§513.5
Natural resource royalties and real property rentals.
§513.6
Pensions and life annuities.
§513.7
Release of excess tax withheld at source.
§513.8
Addressee not actual owner.
§513.9
Information to be furnished in ordinary course.
§513.10
Beneficiaries of a domestic estate or trust.
§513.11
Refund of income tax withheld during 1951.

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