Treasury Regulations, Subchapter G, Sec. 513.4
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Sec. 513.4 Patent and copyright royalties and film rentals
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]
