26 CFR § 513.4 - Patent and copyright royalties and film rentals.

§ 513.4 Patent and copyright royalties and film rentals.

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 53498, Oct. 14, 1997]