# Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction
> **IRS** · Correcting amendments. · Published 2014-07-01 · Effective 2014-07-01 · 79 FR 37175
## Document
- **Document number:** 2014-15465
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 37175
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-07-01
- **Effective date:** 2014-07-01
- **Treasury docket:** TD 9657
## Abstract

This document contains corrections to final and temporary regulations (TD 9657), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12812). The regulations relate to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/07/01/2014-15465/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on)
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