The U.S. IRS has issued Notice 2017-42, which announces a delay in the effective/applicability date of certain rules in the section 871(m) regulations concerning dividend equivalents from sources within the United States, as well as an extension for the phase-in period for certain provisions. The delay/extensions are in relation to the final and temporary regulations (TD 9734) issued in September 2015 ({News-2015-09-25/A/5-previous coverage}) for the dividend equivalent rules, as well as the additional notices on the regulations issued in 2016 and the final and temporary regulations (TD 9815) published in January 2017, which finalized the 2015 notice of proposed rulemaking...