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Treasury Regulations · 26 CFR Part 513

Part 513. Ireland

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart ECFR185890ed08622f9 Subpart—Withholding of Tax §§ 513.2 to 513.11

    1. § 513.2 Dividends.
    2. § 513.3 Interest.
    3. § 513.4 Patent and copyright royalties and film rentals.
    4. § 513.5 Natural resource royalties and real property rentals.
    5. § 513.6 Pensions and life annuities.
    6. § 513.7 Release of excess tax withheld at source.
    7. § 513.8 Addressee not actual owner.
    8. § 513.9 Information to be furnished in ordinary course.
    9. § 513.10 Beneficiaries of a domestic estate or trust.
    10. § 513.11 Refund of income tax withheld during 1951.