{"abstract":"This document contains final regulations relating to certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments.","action":"Final regulations and removal of temporary regulations.","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/2019/12/17/2019-26977.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 68790","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on December 17, 2019.","disposition_notes":null,"docket_ids":["TD 9887"],"dockets":[],"document_number":"2019-26977","effective_on":"2019-12-17","end_page":68794,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/12/17/2019-26977.xml","html_url":"https://www.federalregister.gov/documents/2019/12/17/2019-26977/dividend-equivalents-from-sources-within-the-united-states","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-26977?publication_date=2019-12-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-12-17/2019-26977/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":3397,"last_updated":"2026-07-28 12:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-12-17/pdf/2019-26977.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-26977.pdf?1576503916","publication_date":"2019-12-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/12/17/2019-26977.txt","regulation_id_number_info":{"1545-BN76":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BN76/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=201910&RIN=1545-BN76&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BN76"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN76/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-2017-0007","supporting_documents_count":0,"docket_id":"IRS-2017-0007","regulation_id_number":"1545-BN76","title":"Dividend Equivalents From Sources Within the United States (REG-135122-16)","checked_regulationsdotgov_at":"2019-12-20T04:00:08Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":68790,"subtype":null,"title":"Dividend Equivalents From Sources Within the United States","toc_doc":"Dividend Equivalents from Sources within the United States","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}