CFR /  Title 26  /  Part 513  /  Sec. 513.5 Natural resource royalties and real property rentals.

The provisions of Sec. 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]