View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BN65 Publication ID: Spring 2019 
Title: Dividend Equivalents From Sources Within the United States 
Abstract:

This proposed guidance addresses the treatment of dividend equivalent payments received by foreign persons under section 871(m).

 
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: Other 
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  09/00/2019 
Additional Information: REG-127895-14 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: Peter Merkel (202) 317-6938 Treasury attorney: Quyen Huynh (202) 622-1791 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM33 
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