871(m) Regs – September 18, 2015

871(m) 2015.09

This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent. DATES: Effective Date: These regulations are effective on September 18, 2015.

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