View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BJ56 | Publication ID: Spring 2015 |
Title: Dividend Equivalents from Sources Within the United States | |
Abstract:
Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Public Law 111-147, H.R. 2847) and 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(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 U.S.C. 7805 26 U.S.C. 0871(m) |
Legal Deadline:
None |
||||||||||||||||||||||||
Timetable:
|
Additional Information: REG-120282-10 Drafting attorney: David Peter Merkel (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 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 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 |