26 C.F.R. § 513.3 Interest.
Title 26 - Internal Revenue
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. [T.D. 8734, 62 FR 53497, Oct. 14, 1997]
Title 26: Internal Revenue
PART 513—IRELAND
Subpart—Withholding of Tax
§ 513.3 Interest.
