{"abstract":"This document contains corrections to final and temporary regulations (TD 9734) that was published in the Federal Register on September 18, 2015 (80 FR 56866). These corrections include a change to the effective date that was applicable to transactions issued on or after January 1, 2016, and before January 1, 2017. 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.","action":"Final and temporary regulations; correction.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/12/07/2015-30778.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 75946","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on December 7, 2015 and applicable on September 18, 2015.","disposition_notes":null,"docket_ids":["TD 9734"],"dockets":[],"document_number":"2015-30778","effective_on":"2015-12-07","end_page":75947,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/12/07/2015-30778.xml","html_url":"https://www.federalregister.gov/documents/2015/12/07/2015-30778/dividend-equivalents-from-sources-within-the-united-states-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-30778?publication_date=2015-12-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-12-07/2015-30778/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":552,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-12-07/pdf/2015-30778.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-30778.pdf?1449236792","publication_date":"2015-12-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/12/07/2015-30778.txt","regulation_id_number_info":{"1545-BJ56":{"issue":"201504","html_url":"https://www.federalregister.gov/regulations/1545-BJ56/dividend-equivalents-from-sources-within-the-united-states","title":"Dividend Equivalents from Sources Within the United States","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201504&RIN=1545-BJ56&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ56"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ56/dividend-equivalents-from-sources-within-the-united-states","title":"Dividend Equivalents from Sources Within the United States"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0050","supporting_documents_count":0,"docket_id":"IRS-2015-0050","regulation_id_number":"1545-BJ56","title":"Dividend Equivalents From Sources Within the United States (REG-127895-14)","checked_regulationsdotgov_at":"2015-12-27T06:00:13Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":75946,"subtype":null,"title":"Dividend Equivalents From Sources Within the United States; Correction","toc_doc":"Dividend Equivalents from Sources Within the United States; Correction","toc_subject":null,"topics":[],"type":"Rule","volume":80}