26 CFR 1.892-3 - Income of foreign governments.

Regulations last checked for updates: Nov 25, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 1 [§ 1.851-1 - § 1.907(f)-1]

§ 1.892-3 - Income of foreign governments.

(a)(1)-(5) [Reserved] For further information, see § 1.892-3T(a)(1) through (a)(5).

(6) Dividend equivalents. Income from investments in stocks includes the payment of a dividend equivalent described in section 871(m) and the regulations thereunder.

(b) [Reserved] For further information, see § 1.892-3T(b).

(c) Effective/applicability date. Paragraph (a)(6) of this section applies to payments made on or after December 5, 2013.

[T.D. 9648, 78 FR 73080, Dec. 5, 2013]

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.892-3