This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR
       Search

View Rule

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

TREAS/IRS RIN: 1545-BK53 Publication ID: Fall 2013 
Title: Dividend Equivalent From Sources Within the United States (Temporary) 
Abstract: Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147, H.R. 2847), the Hiring 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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 7805; 26 USC 0871(m) 
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Rule  01/23/2012  77 FR 3108 
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 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ56 
Agency Contact:
D. Peter Merkel
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: david.p.merkel@irscounsel.treas.gov

 
About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us