Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction
other · IRS · Rule · Published 2014-11-18 · Effective 2014-11-18 · 79 FR 68619
Document
Document number
2014-27248
Federal Register citation
79 FR 68619
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2014-11-18
Effective date
2014-11-18
Treasury docket
TD 9657
Abstract
This document contains a correction 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.