CFR›Title 26›Chapter I›Part 513 ContainsSubpart ECFR185890ed08622f9CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 513—IRELAND Subparts ECFR185890ed08622f9 Subpart—Withholding of Tax Sections 513.2–513.11 Authority26 U.S.C. 62.SourceT.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960. Previous 509 Part 509—Switzerland Next 514 Part 514—France