# Dividend Equivalents From Sources Within the United States
> **IRS** · Final regulations and removal of temporary regulations. · Published 2013-12-05 · Effective 2013-12-05 · 78 FR 73079
## Document
- **Document number:** 2013-28933
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 73079
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-12-05
- **Effective date:** 2013-12-05
- **Treasury docket:** TD 9648
## Abstract

This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold specified notional principal contracts providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/12/05/2013-28933/dividend-equivalents-from-sources-within-the-united-states)
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