# Treas. Reg. § 513.4: Patent and copyright royalties and film rentals.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-513.4>.

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 53498, Oct. 14, 1997]