26 CFR § 1.892-3
Income of foreign governments
June 25, 2020
(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]
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