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View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BJ56 Publication ID: Fall 2013 
Title: Dividend Equivalents From Sources Within the United States 
Abstract: Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147, H.R. 2847), the Hiring Incentives to Restore Employment Act (Mar. 18, 2010). The guidance addresses the treatment of substitute dividend and dividend equivalent payments received by foreign persons under new section 871(m). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0871(m)   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/23/2012  77 FR 3202   
NPRM Comment Period End  04/06/2012 
Public Hearing  04/27/2012  77 FR 3202   
Final Action  01/00/2014 
Additional Information: REG-120282-10 Drafting Attorney: David Peter Merkel (202) 622-3870 Reviewing Attorney: Mark Erwin (202) 622-3870 Treasury Attorney: Karl Walli (202) 622-5721 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK53 
Agency Contact:
D. Peter Merkel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922

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