Internal Revenue Service January 28, 2013 – Federal Register Recent Federal Regulation Documents

Results 1 - 1 of 1

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

Document Number: 2013-01025

Type: Rule

Date: 2013-01-28

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

This document contains final regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons.

https://regulations.justia.com/regulations/fedreg/2013/01/28/2013-01025.html