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NTCS0603E3202JLT 其他数据使用手册 - VISHAY（威世）
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NTCS0603E3202JLT数据手册
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Federal Register / Vol. 77, No. 14 / Monday, January 23, 2012 / Proposed Rules
chapter 6) does not apply. Pursuant to
section 7805(f) of the Code, these
regulations have been submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small business.
Comments and Public Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written comments (a signed original and
eight (8) copies) or electronic comments
that are submitted timely to the IRS. The
IRS and the Treasury Department
request comments on the clarity of the
proposed rules and how they can be
made easier to understand. All
comments will be available for public
inspection and copying.
A public hearing has been scheduled
for April 27, 2012, beginning at 10 a.m.
in the auditorium of the Internal
Revenue Service Building, 1111
Constitution Avenue NW., Washington,
DC. Due to building security
procedures, visitors must enter at the
Constitution Avenue entrance. All
visitors must present photo
identification to enter the building.
Because of access restrictions, visitors
will not be admitted beyond the
immediate entrance area more than 30
minutes before the hearing starts. For
information about having your name
placed on the building access list to
attend the hearing, see the
FOR FURTHER
INFORMATION CONTACT
section of this
preamble. The rules of 26 CFR
601.601(a)(3) apply to the hearing.
Persons who wish to present oral
comments at the hearing must submit
electronic or written comments and an
outline of the topics to be discussed and
the time to be devoted to each topic by
April 6, 2012. A period of 10 minutes
will be allotted to each person for
making comments. An agenda showing
the scheduling of the speakers will be
prepared after the deadline for receiving
outlines has passed. Copies of the
agenda will be available free of charge
at the hearing.
Drafting Information
The principal author of these
regulations is D. Peter Merkel, the Office
of Associate Chief Counsel
(International). Other personnel from
the Treasury Department and the IRS
participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1— INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 871(m) and
7805 * * *
Par. 2. In § 1.863–7, paragraph (a) is
revised to read as follows:
§ 1.863–7 Allocation of income attributable
to certain notional principal contracts under
section 863(a).
(a) Scope—(1) Introduction. [The text
of the proposed amendments to § 1.863–
7(a)(1) is the same as the text for
§ 1.863–7T(a)(1) published elsewhere in
this issue of the Federal Register].
* * * * *
Par. 3. Section 1.871–15 is added to
read as follows:
§ 1.871–15 Treatment of dividend
equivalents.
(a) In general. A dividend equivalent
as defined in paragraph (b) of this
section shall be treated as a dividend
from sources within the United States
for purposes of sections 871(a), 881, and
4948(a), and chapters 3 and 4 of subtitle
A of the Code and the regulations
thereunder.
(b) Dividend equivalent—(1)
Definition. The term dividend
equivalent means—
(i) Any substitute dividend made
pursuant to a securities lending
transaction, a sale-repurchase
transaction, or a substantially similar
transaction that (directly or indirectly)
is contingent upon or determined by
reference to the payment of a dividend
(including payments pursuant to a
redemption of stock that gives rise to a
dividend under section 301) from
sources within the United States;
(ii) Any payment made pursuant to a
specified notional principal contract
(specified NPC) described in section
871(m) or § 1.871–16 that (directly or
indirectly) is contingent upon or
determined by reference to the payment
of a dividend (including payments
pursuant to a redemption of stock that
gives rise to a dividend under section
301) from sources within the United
States; and
(iii) Any substantially similar
payment as defined in paragraph (d) of
this section.
(2) Exception—(i) In general. The term
dividend equivalent does not include
any payment made pursuant to a
specified NPC, or any substantially
similar payment as defined in § 1.871–
15(d), if such payment is contingent
upon or determined by reference to an
estimate of expected dividends and the
estimate of an expected dividend is not
adjusted in any way for the amount of
an actual dividend.
(ii) Expected dividends. For purposes
of this section, an expected dividend is
not considered an estimate of expected
dividends on or after the date that the
corporate issuer announces a dividend.
A dividend announcement occurs on
the earliest date on which the
corporation declares, announces, or
agrees to the amount or payment of such
dividend.
(c) Payments determined on gross
basis. A payment includes any gross
amount that is used in computing any
net amount that is transferred to or from
the taxpayer under the terms of the
contract. For example, a dividend
equivalent includes a gross amount
determined by reference to a dividend
that is used in computing a net payment
even if the taxpayer makes a net
payment or no payment is made because
the net amount is zero.
(d) Substantially similar payments—
(1) In general. For purposes of section
871(m), the following payments are
considered payments substantially
similar to payments described in
paragraph (b)(1)(i) or (b)(1)(ii) of this
section and are therefore dividend
equivalents:
(i) Any payment of a beneficial
owner’s tax liability with respect to a
dividend equivalent made by a
withholding agent is a dividend
equivalent received by the beneficial
owner in an amount determined under
the gross-up formula provided in
§ 1.1441–3(f)(1).
(ii) Any payment, including the
payment of the purchase price or an
adjustment to the purchase price, is a
dividend equivalent if made pursuant to
an equity-linked instrument that is
contingent upon or determined by
reference to a dividend (including
payments pursuant to a redemption of
stock that gives rise to a dividend under
section 301) from sources within the
United States.
(2) Rules regarding equity-linked
instruments—(i) In general. An equity-
linked instrument is a financial
instrument or combination of financial
instruments that references one or more
underlying securities to determine its
value, including a futures contract,
forward contract, option, or other
contractual arrangement.
(ii) Equity-linked instruments treated
as a notional principal contract. An
equity-linked instrument that provides
for a payment that is a substantially
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