federal_register: 2013-28932

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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
2013-28932 Dividend Equivalents From Sources Within the United States Proposed Rule 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. 2013-12-05 2013 12 https://www.federalregister.gov/documents/2013/12/05/2013-28932/dividend-equivalents-from-sources-within-the-united-states https://www.govinfo.gov/content/pkg/FR-2013-12-05/pdf/2013-28932.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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