CFR 26-1.892-3-2013
Internal revenue. Part1:Income taxes (continued). Section1.892-3:Income of foreign governments.

Standard No.

CFR 26-1.892-3-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.892-3-2013

Scope

(a)(1) through (a)(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

CFR 26-1.892-3-2013 history

• 2013 CFR 26-1.892-3-2013 Internal revenue. Part1:Income taxes (continued). Section1.892-3:Income of foreign governments.