*Letters

Section 871(m) Regulations

Published on:
March 31, 2016

SIFMA provides comments to the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) on the September 2015 regulations under IRC § 871(m), relating to “dividend equivalent” payments to foreign owners of certain derivatives, notes, and indices that reference U.S. equities, equity indices, or certain partnerships.

See also:

Internal Revenue Bulletin: 2015-41

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