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TREAS/IRS RIN: 1545-BJ56 Publication ID: Fall 2010 
Title: ●Taxation of Substitute Dividend and Dividend Equivalent Payments Received by Foreign Persons 
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 (March 18, 2010). The guidance addresses the treatment of substitute dividend and dividend equivalent payments received by foreign persons under new section 871(l). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0871(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-120282-10 Drafting Attorney: David Peter Merkel (202) 622-3870 Reviewing Attorney: Mark Erwin (202) 622-3870 Treasury Attorney: Jesse Eggert (202) 622-1540 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 
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