United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2013_register executive 2013-01-26 article Part II Rules and Regulations D09002ee1c7fbed52 D09002ee1c7fbee4e United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency 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. 78 FR 5874 https://www.govinfo.gov/app/details/FR-2013-01-28/2013-01025 2013-01025 fr28ja13-16 RIN 1545-BK68 4830-01-P TD 9610 https://www.govinfo.gov/app/details/FR-2013-01-28/2013-01025 https://www.govinfo.gov/content/pkg/FR-2013-01-28/html/2013-01025.htm https://www.govinfo.gov/content/pkg/FR-2013-01-28/pdf/2013-01025.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties 122 p. 5874 5995 78 FR 5874 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Federal Register Vol. 78, Issue RULE 2013-01025 II DEPARTMENT OF THE TREASURY Internal Revenue Service 2013-01-28 TD 9610 4830-01-P 2013-01025 Final Regulations.

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.

Effective date. These regulations are effective January 28, 2013. John Sweeney, (202) 622-3840 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities , IRS.gov Vol. 78, no. 18 Office of the Federal Register, National Archives and Records Administration 2013-01-28 continuing daily deposited born digital 328 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2013-01-28 P0b002ee183b89b05 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr28ja13 https://www.govinfo.gov/app/details/FR-2013-01-28 https://www.govinfo.gov/content/pkg/FR-2013-01-28/pdf/FR-2013-01-28.pdf https://www.govinfo.gov/content/pkg/FR-2013-01-28/xml/FR-2013-01-28.xml fdlp 5707 6024 DGPO 2013-01-26 2024-06-03 FR-2013-01-28 machine generated eng FR FR-2013-01-28 78 18