§ 1.881-2T - Taxation of foreign corporations not engaged in U.S. business (temporary).

Latest version.

(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]

                    
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