§513.5. Natural resource royalties and real property rentals.
26 C.F.R. § 513.5
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.
Notes, amendments, and revision history
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]