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

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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.

https://regulations.justia.com/regulations/fedreg/2013/12/05/2013-28933.html

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.

https://regulations.justia.com/regulations/fedreg/2013/12/05/2013-28932.html