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TREAS/IRS RIN: 1545-BM33 Publication ID: Spring 2015 
Title: Dividend Equivalents From Sources Within the United States 
Abstract:

This guidance addresses the treatment of dividend equivalent payments received by foreign persons under section 871(m). This published guidance project relates to finalizing guidance described in a notice of proposed rulemaking published at 78 FR 73128 (Dec. 5, 2013).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0871(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
Additional Information: REG-127895-14 Drafting attorney: David Peter Merkel (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Erik Corwin CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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