On January 19, 2017, the Internal Revenue Service (the “IRS”) issued final, temporary, and proposed regulations (the “Regulations”) under section 871(m) of the Internal Revenue Code of 1986, as amended (the “Code”). Code...more
2/2/2017
/ Consumer Financial Products ,
Derivatives ,
Dividend-Equivalent Transactions ,
Exchange-Traded Products ,
Financial Institutions ,
Financial Markets ,
Internal Revenue Code (IRC) ,
IRS ,
Master Limited Partnerships ,
Partnerships ,
Qualified Derivatives Dealers (QDDs) ,
Section 871(m) ,
Securities ,
SIFMA ,
Stocks
On December 2, 2016, the Internal Revenue Service (the “IRS”) issued Notice 2016-76 (the “Notice”), which provides highly anticipated guidance regarding “dividend equivalent” payments under section 871(m) of the Internal...more