[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: 26CFR502.4]

[Page 10]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 502--GREECE--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 502.4  Natural resource royalties and real property rentals.

    The convention does not change the rate of United States tax imposed 
pursuant to sections 871, 881, and 882 of the Internal Revenue Code of 
1954 upon natural resource royalties and real property rentals. The 
withholding of United States tax with respect to such items derived from 
sources within the United States by nonresident aliens who are residents 
of Greece, or by Greek corporations, is not changed by the convention.