---
kind: "section"
citation: "26 C.F.R. § 513.4"
title: "26"
number: "513.4"
heading: "Patent and copyright royalties and film rentals."
url: "https://uscodex.org/cfr/26/513.4"
---

# §513.4. Patent and copyright royalties and film rentals.


The provisions of [§ 513.2](/cfr/26/513.2.md) 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.


## Notes

### Amendments

[T.D. 8734, 62 FR 53498, Oct. 14, 1997]

### Authority

Authority: 26 U.S.C. 62.

### Source

Source: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

### Amendments

[T.D. 8734, 62 FR 53498, Oct. 14, 1997]