26 CFR Part 513 — Ireland

Subpart ECFR185890ed08622f9 — 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.