federal_register: 2011-32263
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2011-32263 | Reporting of Specified Foreign Financial Assets | Rule | This document contains temporary regulations relating to the provisions of the Hiring Incentives to Restore Employment (HIRE) Act that require foreign financial assets to be reported to the Internal Revenue Service for taxable years beginning after March 18, 2010. In particular, the temporary regulations provide guidance relating to the requirement that individuals attach a statement to their income tax return to provide required information regarding foreign financial assets in which they have an interest. The temporary regulations affect individuals required to file Form 1040, "U.S. Individual Income Tax Return," and certain individuals required to file Form 1040-NR, "Nonresident Alien Income Tax Return." The text of these temporary regulations also serves as the text of proposed regulations contained in a cross-reference notice of proposed rulemaking (REG-130302-10) published in the Proposed Rules section in this issue of the Federal Register. | 2011-12-19 | 2011 | 12 | https://www.federalregister.gov/documents/2011/12/19/2011-32263/reporting-of-specified-foreign-financial-assets | https://www.govinfo.gov/content/pkg/FR-2011-12-19/pdf/2011-32263.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains temporary regulations relating to the provisions of the Hiring Incentives to Restore Employment (HIRE) Act that require foreign financial assets to be reported to the Internal Revenue Service for taxable years beginning after... |