Dividend Equivalents From Sources Within the United States; Correction
other · IRS · Rule · Published 2015-12-07 · Effective 2015-12-07 · 80 FR 75946
Document
Document number
2015-30777
Federal Register citation
80 FR 75946
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-12-07
Effective date
2015-12-07
Treasury docket
TD 9734
Abstract
This document contains corrections to final and temporary regulations (TD 9734) that was published in the Federal Register on September 18, 2015 (80 FR 56866). These corrections include a change to the effective date that was applicable to transactions issued on or after January 1, 2016, and before January 1, 2017. 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.