Internal Revenue Service May 23, 2014 – Federal Register Recent Federal Regulation Documents

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Section 752 and Related Party Rules

Document Number: C1-2013-29420

Type: Proposed Rule

Date: 2014-05-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

https://regulations.justia.com/regulations/fedreg/2014/05/23/C1-2013-29420.html

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Hearing Cancellation

Document Number: 2014-11921

Type: Proposed Rule

Date: 2014-05-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations providing guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986.

https://regulations.justia.com/regulations/fedreg/2014/05/23/2014-11921.html

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation

Document Number: 2014-11920

Type: Proposed Rule

Date: 2014-05-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations relating to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons.

https://regulations.justia.com/regulations/fedreg/2014/05/23/2014-11920.html