Weil Tax BLOG - Feed https://tax.weil.com/contributor/bastian-shah/ Views and developments from the Tax Department at Weil Fri, 20 Mar 2026 15:41:38 +0000 hourly 1 Notice 2022-37: Yet Another Two-Year Extension of the Phase-in of Withholding Under Section 871(m) https://tax.weil.com/insights/notice-2022-37-yet-another-two-year-extension-of-the-phase-in-of-withholding-under-section-871m/ Mon, 29 Aug 2022 14:13:56 +0000 Dylan Lionberger Bastian Shah Weil Tax Blog https://tax.weil.com/?p=1729 On August 23, 2022, the Internal Revenue Service (IRS) released Notice 2022-37 (the Notice), which again extends transition relief for certain regulations promulgated under Section 871(m) of the Code, published December 17, 2019 (the Section 871(m) Regulations). Section 871(m) treats “dividend equivalent” payments on certain contracts as U.S.-source dividends potentially subject to U.S. withholding tax. The

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