Dividend Equivalents From Sources Within the United States
other · IRS · Rule · Published 2017-01-24 · Effective 2017-01-19 · 82 FR 8144
Document
Document number
2017-01163
Federal Register citation
82 FR 8144
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2017-01-24
Effective date
2017-01-19
Treasury docket
TD 9815
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, as well as certain other parties to section 871(m) transactions and their agents.