[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR513.11]

[Page 63]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 513--IRELAND--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 513.11  Refund of income tax withheld during 1951.

    (a) If United States tax withheld at the source during the year 1951 
from dividends, interest, royalties, natural resource royalties, real 
property rentals, pensions, or life annuities is in excess of the tax 
imposed by Chapter 1 (relating to the income tax) of the Internal 
Revenue Code, as modified by the convention, claim by the taxpayer for 
the refund of any overpayment shall be made under section 322 of the 
Internal Revenue Code by filing Form 843 together with Form 1040NB, Form 
1040NB-a, Form 1040B, or Form 1120NB, whichever is applicable, or with 
an amended return.
    (b) The taxpayer's total gross income from sources within the United 
States, including every item of capital gain subject to tax under the 
provisions of section 211(a)(1)(B) or 211(c) of the Internal Revenue 
Code, shall be disclosed on the return. In the event that securities are 
held in the name of a person other than the actual or beneficial owner, 
the name and address of such person must be furnished with the claim. 
There shall also be included in such claim for refund a statement:
    (1) That the taxpayer was, at the time when the item or items of 
income were derived, (i) a nonresident alien (including a nonresident 
alien individual, fiduciary, or partnership) who at such time was 
resident in Ireland for the purposes of Irish tax, or (ii) a foreign 
corporation whose business at such time was managed and controlled in 
Ireland.
    (2) That the taxpayer at no time during the taxable year in which 
the income was derived had a permanent establishment in the United 
States.
    (3) That the taxpayer is subject to Irish tax on the item or items 
of income for which the benefit of the convention is claimed.
    (c) If, however, the taxpayer is an individual who during the 
taxable year derived from sources within the United States income which 
consists exclusively of pensions or life annuities entitled to the 
benefit of Article XII of the convention, the statements specified in 
paragraph (b) (2) and (3) of this section will not be required.
    (d) As to additional information required in the case of a foreign 
corporation claiming the benefit of the 5 percent rate on dividends, or 
in certain doubtful cases the benefit of the exemption with respect to 
interest, paid by a domestic corporation, see Sec. 513.2(b) or 
Sec. 513.3(c).