Internal Revenue Service December 5, 2013 – Federal Register Recent Federal Regulation Documents

Dividend Equivalents From Sources Within the United States
Document Number: 2013-28933
Type: Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold specified notional principal contracts providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents.
Dividend Equivalents From Sources Within the United States
Document Number: 2013-28932
Type: Proposed Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 and to withholding agents. It withdraws proposed regulations under section 871(m) that were published in the Federal Register on January 23, 2012 (77 FR 3202). This document also provides a notice of a public hearing on these proposed regulations.