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 2017_register executive 2017-01-06 article Part VI Rules and Regulations D09002ee1c7f2ff8c D09002ee1c7f30045 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 and temporary 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. This document finalizes (with changes) certain proposed regulations under chapter 4, and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 4. The text of the temporary regulations also serves as the text of proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register. The regulations included in this document affect persons making certain U.S.-related payments to FFIs and other foreign persons and payments by FFIs to other persons. 82 FR 2124 https://www.govinfo.gov/app/details/FR-2017-01-06/2016-31601 2016-31601 fr06ja17-10 RIN 1545-BL72 4830-01-P TD 9809 https://www.govinfo.gov/app/details/FR-2017-01-06/2016-31601 https://www.govinfo.gov/content/pkg/FR-2017-01-06/html/2016-31601.htm https://www.govinfo.gov/content/pkg/FR-2017-01-06/pdf/2016-31601.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 69 p. 2124 2192 82 FR 2124 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BL72 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. 82, Issue RULE 2016-31601 VI DEPARTMENT OF THE TREASURY Internal Revenue Service 2017-01-06 TD 9809 4830-01-P 2016-31601 Removal of temporary regulations; final regulations; temporary regulations.

This document contains final and temporary 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. This document finalizes (with changes) certain proposed regulations under chapter 4, and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 4. The text of the temporary regulations also serves as the text of proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register. The regulations included in this document affect persons making certain U.S.-related payments to FFIs and other foreign persons and payments by FFIs to other persons.

Effective date. These regulations are effective on January 6, 2017. Kamela Nelan at (202) 317-6942 (not a toll free number). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholidng on Certain Payments to Foreign Financial Institutions and Other Foreign Entities , https://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx Vol. 82, no. 4 Office of the Federal Register, National Archives and Records Administration 2017-01-06 continuing daily deposited born digital 610 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2017-01-06 P0b002ee1933e9ece 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr06ja17 https://www.govinfo.gov/app/details/FR-2017-01-06 https://www.govinfo.gov/content/pkg/FR-2017-01-06/pdf/FR-2017-01-06.pdf https://www.govinfo.gov/content/pkg/FR-2017-01-06/xml/FR-2017-01-06.xml fdlp 1593 2192 DGPO 2017-01-06 2024-06-01 FR-2017-01-06 machine generated eng FR FR-2017-01-06 82 4