CFR 26-1.871-14T-2014
Internal revenue. Part1:Income taxes (continued). Section1.871-14T:Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (temporary).

Standard No.

CFR 26-1.871-14T-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-1.871-14T-2014

Scope

(a) [Reserved] For further guidance, see § 1.871–14(a). (b) Rules concerning obligations in bearer form before March 19, 2012—(1) In general. Interest (including original issue discount) with respect to an obligation in bearer form is portfolio interest within the meaning of section 871(h (2)(A) or 881(c)(2)(A) only if it is paid with respect to an obligation issued after July 18, 1984, and issued before March 19, 2012, that is described in section 163(f)(2)(B), as in effect prior to the amendment by section 502 of the Hiring Incentives to Restore Employment Act of 2010 (HIRE Act),

CFR 26-1.871-14T-2014 history

• 2014 CFR 26-1.871-14T-2014 Internal revenue. Part1:Income taxes (continued). Section1.871-14T:Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (temporary).