Dividend Equivalents From Sources Within the United States
other · IRS · Rule · Published 2019-12-17 · Effective 2019-12-17 · 84 FR 68790
Document
Document number
2019-26977
Federal Register citation
84 FR 68790
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2019-12-17
Effective date
2019-12-17
Treasury docket
TD 9887
Abstract
This document contains final regulations relating to certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments.