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Finanse publiczne · 23/01/2012

IRS Issues Temporary Regulations on Specified Notional Principal Contracts

The Internal Revenue Service (IRS) has issued temporary regulations providing guidance on the definition of 'specified notional principal contract' for nonresident aliens and foreign corporations holding certain financial products tied to US dividend payments, effective March 18, 2012 to December 31, 2012.

Source: Federal Register — Department of the TreasuryOpen original release →