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Dividend Equivalents From Sources Within the United States

tax-irs · IRS · Rule · Published 2012-08-31 · Effective 2012-08-31 · 77 FR 53141

Document

Document number
2012-21497
Federal Register citation
77 FR 53141
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations; correcting amendment.
Category
tax-irs
Sub-agency
IRS
Publication date
2012-08-31
Effective date
2012-08-31
Treasury docket
TD 9572

Abstract

This document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect nonresident aliens and foreign corporations that hold notional principal contracts (NPCs) providing for payments determined by reference to payments of dividends from sources within the United States.

Source

Authoritative
Federal Register document
Machine
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