26 CFR 513.4 - Patent and copyright royalties and film rentals.
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 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]