26 CFR 513.5 - Natural resource royalties and real property rentals.
The provisions of § 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]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.