26 CFR 513.5 - Natural resource royalties and real property rentals.

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

View all text of Subpart § 513.2 - § 513.11 [§ 513.2 - § 513.11]

§ 513.5 - Natural resource royalties and real property rentals.

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]

authority: 26 U.S.C. 62.

source: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.

cite as: 26 CFR 513.5