26 CFR 513.5 - Natural resource royalties and real property rentals.
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§ 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]