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…