Implements § 4Open in workspace
Reg. § 513.4 Patent and copyright royalties and film rentals.
26 CFR § 513.4eCFR, current through 2026-07-14
The provisions of 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]