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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Miscellaneous Provisions |
§ 1.892-3 - Income of foreign governments.
Latest version.
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§ 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]