Internal Revenue Service March 27, 2014 – Federal Register Recent Federal Regulation Documents

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Dividend Equivalents From Sources Within the United States; Hearing Cancellation

Document Number: 2014-06712

Type: Proposed Rule

Date: 2014-03-27

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations that 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.

https://regulations.justia.com/regulations/fedreg/2014/03/27/2014-06712.html