# Certain Payments Made Pursuant to a Securities Lending Transaction
> **IRS** · Final regulations. · Published 1997-10-14 · Effective 1997-10-14 · 62 FR 53498
## Document
- **Document number:** 97-25999
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 53498
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-10-14
- **Effective date:** 1997-10-14
- **Treasury docket:** TD 8735
## Abstract

This document contains final Income Tax Regulations relating to the taxation of certain payments made pursuant to a cross-border securities lending transaction. These regulations provide guidance concerning the source, character, and income tax treaty treatment of such payments and affect United States payors and recipients and foreign payors and recipients.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/10/14/97-25999/certain-payments-made-pursuant-to-a-securities-lending-transaction)
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