26 CFR § 1.892-3 - Income of foreign governments.

(a)

(1)–(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.

(b) [Reserved] For further information, see § 1.892–3T(b).

(c) Effective/applicability date. Paragraph (a)(6) of this section applies to payments made on or after December 5, 2013.

[T.D. 9648, 78 FR 73080, Dec. 5, 2013]