1545-BO08 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Dividend Equivalents From Sources Within the United States

These proposed regulations will provide additional guidance regarding the implementation of section 871(m) relating to the treatment of dividend equivalent payments.

These proposed regulations will provide additional guidance regarding the implementation of section 871(m) relating to the treatment of dividend equivalent payments.[1] [2] [3] [4] 

Can we add an additional short explanatory clause? Such as:
‘relating to the treatment of dividend equivalent payments.’

We would prefer to leave this as is for this cycle.  We can likely expand in the fall.

Abstracts should have sufficient information that the reader is not required to look up the related code section in order to understand what is being addressed.

OK.  The addition is fine as it reflects what is in the title of the entry.

 

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 871(m) No NPRM 12/00/2024 REG-132482-17 (NPRM) Drafter attorney: Karen Walny (202) 317-6938 Reviewer attorney: Peter Merkel (202) 317-6938 Treasury attorney: Erika Nijenhuis (202) 622-0843 CC:INTL No No None No No No 1545-BN65 Related to Karen Walny Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6938 202 317-4922 karen.walny@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4562, Washington DC 20224