{"abstract":"This document contains final Income Tax Regulations relating to the taxation of certain payments made pursuant to a cross-border securities lending transaction. These regulations provide guidance concerning the source, character, and income tax treaty treatment of such payments and affect United States payors and recipients and foreign payors and recipients.","action":"Final 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/1997/10/14/97-25999.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"62 FR 53498","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective October 14, 1997.","disposition_notes":null,"docket_ids":["TD 8735"],"dockets":[],"document_number":"97-25999","effective_on":"1997-10-14","end_page":53502,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1997/10/14/97-25999/certain-payments-made-pursuant-to-a-securities-lending-transaction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/97-25999?publication_date=1997-10-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1997-10-14/97-25999/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":162,"last_updated":"2026-07-27 18:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1997-10-14/pdf/97-25999.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1997-10-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1997/10/14/97-25999.txt","regulation_id_number_info":{"1545-AP71":{"issue":"199710","html_url":"https://www.federalregister.gov/regulations/1545-AP71/certain-payments-made-pursuant-to-a-securities-lending-transaction","title":"Certain Payments Made Pursuant to a Securities Lending Transaction","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199710&RIN=1545-AP71&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AP71"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":53498,"subtype":null,"title":"Certain Payments Made Pursuant to a Securities Lending Transaction","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":62}