Dividend Equivalents From Sources Within the United States
other · IRS · Rule · Published 2015-09-18 · Effective 2015-09-18 · 80 FR 56866
Document
Document number
2015-21759
Federal Register citation
80 FR 56866
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2015-09-18
Effective date
2015-09-18
Treasury docket
TD 9734
Abstract
This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent.