26 CFR 513.3 - Interest.

§ 513.3 Interest.
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 53497, Oct. 14, 1997]

Title 26 published on 2013-04-01

no entries appear in the Federal Register after this date.

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United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE