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TREAS/IRS RIN: 1545-BO08 Publication ID: Spring 2021 
Title: Dividend Equivalents From Sources Within the United States 
Abstract:

These proposed regulations revise the final section 871(m) regulations to clarify reduce the administrative burden and may also revise related provisions. what transactions are section 871(m) transactions resulting in dividend equivalents and related rules.

 
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 
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
Timetable:
Action Date FR Cite
NPRM  09/00/2021 
Additional Information: REG-132482-17 (NPRM) Drafter attorney: Karen Walny (202) 317-6938 Reviewer attorney: Peter Merkel (202) 317-6938 Treasury attorney: Erika Nijenhuis (202) 622-0843 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-BN65 
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