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federal_register: 2017-01163

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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
2017-01163 Dividend Equivalents From Sources Within the United States 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. 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. 2017-01-24 2017 1 https://www.federalregister.gov/documents/2017/01/24/2017-01163/dividend-equivalents-from-sources-within-the-united-states https://www.govinfo.gov/content/pkg/FR-2017-01-24/pdf/2017-01163.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. This document... 1545-BM33

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