Title 26
PART 513
Part 513 - Ireland
- Authority: 26 U.S.C. 62.
- Source: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.
| 26:21.0.1.1.4.1 | SUBPART | Subpart - Withholding of Tax | |
| 26:21.0.1.1.4.1.1.1 | SECTION 513.2 | 513.2 Dividends. | |
| 26:21.0.1.1.4.1.1.2 | SECTION 513.3 | 513.3 Interest. | |
| 26:21.0.1.1.4.1.1.3 | SECTION 513.4 | 513.4 Patent and copyright royalties and film rentals. | |
| 26:21.0.1.1.4.1.1.4 | SECTION 513.5 | 513.5 Natural resource royalties and real property rentals. | |
| 26:21.0.1.1.4.1.1.5 | SECTION 513.6 | 513.6 Pensions and life annuities. | |
| 26:21.0.1.1.4.1.1.6 | SECTION 513.7 | 513.7 Release of excess tax withheld at source. | |
| 26:21.0.1.1.4.1.1.7 | SECTION 513.8 | 513.8 Addressee not actual owner. | |
| 26:21.0.1.1.4.1.1.8 | SECTION 513.9 | 513.9 Information to be furnished in ordinary course. | |
| 26:21.0.1.1.4.1.1.9 | SECTION 513.10 | 513.10 Beneficiaries of a domestic estate or trust. | |
| 26:21.0.1.1.4.1.1.10 | SECTION 513.11 | 513.11 Refund of income tax withheld during 1951. |