federal_register: 2014-03960

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2014-03960 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Proposed Rule In this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing final and temporary regulations that provide guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code). These regulations address reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. The text of the temporary regulations published in the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations. 2014-03-06 2014 3 https://www.federalregister.gov/documents/2014/03/06/2014-03960/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on https://www.govinfo.gov/content/pkg/FR-2014-03-06/pdf/2014-03960.pdf Treasury Department; Internal Revenue Service 497,254 In this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing final and temporary regulations that provide guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue...  

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