federal_register: 2012-1234

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-1234 Dividend Equivalents From Sources Within the United States Rule This document contains temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident aliens and foreign corporations that hold notional principal contracts (NPCs) providing for payments determined by reference to payments of dividends from sources within the United States. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules Section in this issue of the Federal Register. 2012-01-23 2012 1 https://www.federalregister.gov/documents/2012/01/23/2012-1234/dividend-equivalents-from-sources-within-the-united-states https://www.govinfo.gov/content/pkg/FR-2012-01-23/pdf/2012-1234.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident aliens and foreign corporations that hold notional...  

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