federal_register: 2016-03795

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-03795 Reporting of Specified Foreign Financial Assets Rule This document contains final regulations providing guidance regarding the requirements for certain domestic entities to report specified foreign financial assets to the Internal Revenue Service. These regulations set forth the conditions under which a domestic entity will be considered a specified domestic entity required to undertake such reporting. These regulations affect certain domestic corporations, partnerships, and trusts. 2016-02-23 2016 2 https://www.federalregister.gov/documents/2016/02/23/2016-03795/reporting-of-specified-foreign-financial-assets https://www.govinfo.gov/content/pkg/FR-2016-02-23/pdf/2016-03795.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance regarding the requirements for certain domestic entities to report specified foreign financial assets to the Internal Revenue Service. These regulations set forth the conditions under which a... 1545-BM54

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