26 CFR 513.3

§ 513.3 Interest.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 513.3, § 513.3 Interest, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114871
Permanent ID: ys:prov:114871@1
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Full text

The provisions of § 513.2 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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.