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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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Foreign Corporations |
§ 1.881-2T - Taxation of foreign corporations not engaged in U.S. business (temporary).
Latest version.
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(a) through (b)(2) [Reserved] For further guidance, see §1.881-2(a) through (b)(2).
(3) Dividend Equivalents. For rules applicable to a foreign corporation's receipt of a dividend equivalent, see section 871(m) and §1.871-16T.
(c) through (e) [Reserved] For further guidance, see §1.881-2(c) through (e).
(f) Effective/applicability date. This section applies on or after January 23, 2012.
(g) Expiration date. The applicability of this section expires on January 16, 2015.
[T.D. 9572, 77 FR 3109, Jan. 23, 2012]