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TREAS/IRS RIN: 1545-BM33 Publication ID: Fall 2016 
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: 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
Timetable:
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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4562,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: karen.walny@irscounsel.treas.gov