26 CFR § 513.3 - Interest.

---
identifier: "/us/cfr/t26/s513.3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 513.3 - Interest."
title_number: 26
title_name: "Internal Revenue"
section_number: "513.3"
section_name: "Interest."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "G"
subchapter_name: "REGULATIONS UNDER TAX CONVENTIONS"
part_number: "513"
part_name: "IRELAND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 62."
regulatory_source: "T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960."
cfr_part: "513"
---


# 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.

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