Treasury Regulations · 26 CFR
§ 513.5. Natural resource royalties and real property rentals.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 513.5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 14, 1997 by T.D. 8734
- Length
- 40 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8734 (62 FR 53498)
Where it sits in 26 CFR
- Subchapter G Regulations under tax conventions
- Part 513 Ireland
- Subpart ECFR185890ed08622f9 Subpart—Withholding of Tax
Nearby sections
- § 513.2 Dividends.
- § 513.3 Interest.
- § 513.4 Patent and copyright royalties and film rentals.
- § 513.5 Natural resource royalties and real property rentals.
- § 513.6 Pensions and life annuities.
- § 513.7 Release of excess tax withheld at source.
- § 513.8 Addressee not actual owner.
- § 513.9 Information to be furnished in ordinary course.