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eBook details

• Title: Dividend Equivalents from Sources within the United States (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 08, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 302 KB

Description

The Law Library presents the complete text of the Dividend Equivalents from Sources within the United States (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

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.

This ebook contains:
- The complete text of the Dividend Equivalents from Sources within the United States (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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