# Dividend Equivalents From Sources Within the United States
> **IRS** · Final regulations and removal of temporary regulations. · Published 2019-12-17 · Effective 2019-12-17 · 84 FR 68790
## Document
- **Document number:** 2019-26977
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 68790
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/12/17/2019-26977/dividend-equivalents-from-sources-within-the-united-states)
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