federal_register: 03-31671
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-31671 | Information Statements for Certain Substitute Payments | Rule | This document contains final regulations under section 6045(d) that reflect the changes to information reporting for payments in lieu of dividends effected by the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). These regulations provide that brokers must file information returns and furnish information statements reporting substitute payments in lieu of dividends to individuals who receive substitute payments in lieu of dividends on or after January 1, 2003. | 2003-12-29 | 2003 | 12 | https://www.federalregister.gov/documents/2003/12/29/03-31671/information-statements-for-certain-substitute-payments | https://www.govinfo.gov/content/pkg/FR-2003-12-29/pdf/03-31671.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations under section 6045(d) that reflect the changes to information reporting for payments in lieu of dividends effected by the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). These regulations provide... |