# Dividend Equivalents From Sources Within the United States
> **IRS** · Temporary regulations; correcting amendment. · Published 2012-08-31 · Effective 2012-08-31 · 77 FR 53141
## Document
- **Document number:** 2012-21497
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 53141
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2012/08/31/2012-21497/dividend-equivalents-from-sources-within-the-united-states)
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