CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS (Parts 500–521) > PART 513—IRELAND > SUBPART —Withholding of Tax (§513.2 to §513.11) > 513.3—Interest.

513.3—Interest.

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.

Code of Federal Regulations

[T.D. 8734, 62 FR 53497, Oct. 14, 1997]