federal_register: 2013-28933

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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
2013-28933 Dividend Equivalents From Sources Within the United States Rule This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold specified notional principal contracts providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents. 2013-12-05 2013 12 https://www.federalregister.gov/documents/2013/12/05/2013-28933/dividend-equivalents-from-sources-within-the-united-states https://www.govinfo.gov/content/pkg/FR-2013-12-05/pdf/2013-28933.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold...  

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