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