Internal Revenue Service January 24, 2017 – Federal Register Recent Federal Regulation Documents

Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
Document Number: 2017-01208
Type: Rule
Date: 2017-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to the qualifying income exception for publicly traded partnerships to not be treated as corporations for Federal income tax purposes. Specifically, these regulations define the activities that generate qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. These regulations affect publicly traded partnerships and their partners.
Dividend Equivalents From Sources Within the United States
Document Number: 2017-01163
Type: Rule
Date: 2017-01-24
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. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent, as well as certain other parties to section 871(m) transactions and their agents.
Dividend Equivalents From Sources Within the United States
Document Number: 2017-01161
Type: Proposed Rule
Date: 2017-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments.
Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction
Document Number: 2017-00498
Type: Rule
Date: 2017-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the final and temporary regulations (T.D. 9790) that were published in the Federal Register on Friday, October 21, 2016 (81 FR 72858). The regulations relate to the determination of whether an interest in a corporation is treated as stock or indebtedness for all purposes of the Internal Revenue Code.
Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction.
Document Number: 2017-00497
Type: Rule
Date: 2017-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the final and temporary regulations (T.D. 9790) that were published in the Federal Register on Friday, October 21, 2016 (81 FR 72858). The regulations relate to the determination of whether an interest in a corporation is treated as stock or indebtedness for all purposes of the Internal Revenue Code.