Department Of The Treasury
Dividend Equivalents From Sources Within the United States
August 31, 2012 -
77 FR 53141 -
RIN: 1545-BK53 -
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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.
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