Section 1.892-3 - Income of foreign governments(a)(1)-(5) [Reserved] For further information, see § 1.892-3T(a)(1) through (a)(5) .(6)Dividend equivalents. Income from investments in stocks includes the payment of a dividend equivalent described in section 871(m) and the regulations thereunder.(b) [Reserved] For further information, see § 1.892-3T(b) .(c)Effective/applicability date. Paragraph (a)(6) of this section applies to payments made on or after December 5, 2013.T.D. 9648, 78 FR 73080, Dec. 5, 2013