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TREAS/IRS | RIN: 1545-BN76 | Publication ID: Spring 2019 |
Title: Dividend Equivalents From Sources Within the United States | |
Abstract:
Published guidance relates to the implementation of the Foreign Account Tax Compliance Act (Pub. L. 111-147) (H.R. 2847), the Hiring Incentives to Restore Employment Act (March 18, 2016) guidance addresses the treatment of dividend equivalent payments received by foreign persons under section 871(m). This published guidance project relates to temporary and proposed rules added to clarify rules that were finalized in September 2016. The clarifications are based on ambiguities identified by public comments. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final 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. 0871(m) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135122-16 Drafting attorney: Karen Walny (202) 317-6938 Reviewing attorney: D. 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-BN65, Related to 1545-BM33 | Related Agencies: Joint: FRS, FDIC; |
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 |