[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: 26CFR513.9]

[Page 62-63]
 
                       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. 513.9  Information to be furnished in ordinary course.

    In compliance with the provisions of Article XX of the convention 
the Commissioner of Internal Revenue will transmit to the Irish Revenue 
Commissioners, as soon as practicable after the close of the calendar 
year 1952 and of each subsequent calendar year during which the 
convention is in effect, the following information relating to such 
preceding calendar year:
    (a) The name and address of each person whose address as disclosed 
on each available Form 1042 is in Ireland deriving from sources within 
the United States dividends, interest, rent, royalties, salaries, wages, 
pensions, annuities, and other fixed or determinable annual or 
periodical income; and the amount of such income as disclosed on

[[Page 63]]

such form with respect to each such person.
    (b) The duplicate copy of each available ownership certificate, Form 
1001-IR, filed pursuant to Sec. 513.3(b), and substitute Form 1001-IR, 
filed pursuant to Sec. 513.7(a), in connection with coupon bond 
interest.