federal_register: 2019-27979
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019-27979 | Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons | Rule | This document contains final regulations that provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign persons, and guidance on certain aspects of reporting by foreign financial institutions on U.S. accounts. The final regulations affect persons making certain U.S.- related payments to certain foreign persons and foreign financial institutions reporting certain U.S. accounts. | 2020-01-02 | 2020 | 1 | https://www.federalregister.gov/documents/2020/01/02/2019-27979/regulations-relating-to-withholding-and-reporting-tax-on-certain-us-source-income-paid-to-foreign | https://www.govinfo.gov/content/pkg/FR-2020-01-02/pdf/2019-27979.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations that provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign persons, and guidance on certain aspects of reporting by foreign financial... |