# 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 2017-06-30 · Effective 2017-06-30 · 82 FR 29728
## Document
- **Document number:** 2017-13632
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 29728
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-06-30
- **Effective date:** 2017-06-30
- **Treasury docket:** TD 9809
## Abstract

This document contains corrections to final and temporary regulations (TD 9809) that were published in the Federal Register on Friday, January 6, 2017 (82 FR 2124). The final and temporary regulations under chapter 4 of the Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) 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/2017/06/30/2017-13632/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on)
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