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TREAS/IRS | RIN: 1545-BO08 | Publication ID: Spring 2018 |
Title: Dividend Equivalents From Sources Within the United States | |
Abstract:
This published guidance project relates to guidance under section 871(m), including with respect to non-delta-one transactions. This guidance project also relates to the implementation of the provisions of chapter 4 of subtitle A of the Internal Revenue Code (sections 1471-1474), commonly known as the Foreign Account Tax Compliance Act, enacted by the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147, 121 stat. 71 (March 18, 2010). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Deregulatory | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 871(m) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132482-17 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: Peter Merkel (202) 317-6938 Treasury attorney: Daniel Winnik (202) 622-1335 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 |