federal_register: 2012-21497

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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
2012-21497 Dividend Equivalents From Sources Within the United States Rule This document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect 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. 2012-08-31 2012 8 https://www.federalregister.gov/documents/2012/08/31/2012-21497/dividend-equivalents-from-sources-within-the-united-states https://www.govinfo.gov/content/pkg/FR-2012-08-31/pdf/2012-21497.pdf Treasury Department; Internal Revenue Service 497,254 This document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect nonresident aliens and foreign corporations that hold notional principal contracts...  

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