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TREAS/IRS RIN: 1545-BM33 Publication ID: Fall 2016 
Title: Dividend Equivalents From Sources Within the United States 

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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 871(m)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/18/2015  80 FR 56415   
NPRM Comment Period End  12/17/2015 
Final Action  12/00/2016 
Additional Information: REG-127895-14 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: Peter Merkel (202) 317-6938 Treasury attorney: Karl Walli (202) 622-5721 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Karen Walny
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4562,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922