Treasury Regulations, Subchapter G, Sec. 513.5
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Sec. 513.5 Natural resource royalties and real property rentals
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]
