federal_register: 2012-2979

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2012-2979 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Proposed Rule This document contains proposed 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. This document also provides a notice of a public hearing on these proposed regulations. 2012-02-15 2012 2 https://www.federalregister.gov/documents/2012/02/15/2012-2979/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on https://www.govinfo.gov/content/pkg/FR-2012-02-15/pdf/2012-2979.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed 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...  

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