Dividend Equivalents From Sources Within the United States
August 31, 2012 - 77 FR 53141 - RIN: 1545-BK53 - Download Full Notice: Text | PDF
This document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect nonresident aliens and foreign corporations that hold notional principal contracts (NPCs) providing for payments determined by reference to payments of dividends from sources within the United States.
Agency Contact: Mark E. Erwin or D. Peter Merkel at (202) 622-3870 (not a toll-free number).
This rule is final.
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