Single-stock futures alternative to section 871(m) withholding

Single stocks the future?


On January 8, 2013, Mark Pierwien, special counsel to associate chief counsel (financial institutions and products) at the Internal Revenue Service (IRS) told the New York State Society of Certified Public Accountants’ conference that proposed section 871(m) regulations would be vastly simplified.

Section 871(m) was enacted as part of the Hiring Incentives to Restore Employment (Hire) Act, and provides that dividend-equivalent payments to foreign entities will be treated as a dividend from

To continue reading...

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an indvidual account here: