Information Reporting by Foreign Financial Institutions

Sections

• 1.1471-0
  § 1.1471-0 Outline of regulation provisions for sections 1471 through 1474.
• 1.1471-1
  § 1.1471-1 Scope of chapter 4 and definitions.
• 1.1471-2
  § 1.1471-2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
• 1.1471-3
  § 1.1471-3 Identification of payee.
• 1.1471-4
  § 1.1471-4 FFI agreement.
• 1.1471-5
  § 1.1471-5 Definitions applicable to section 1471.
• 1.1471-6
  § 1.1471-6 Payments beneficially owned by exempt beneficial owners.
• 1.1472-1
  § 1.1472-1 Withholding on NFFEs.
• 1.1473-1
  § 1.1473-1 Section 1473 definitions.
• 1.1474-1
  § 1.1474-1 Liability for withheld tax and withholding agent reporting.
• 1.1474-2
  § 1.1474-2 Adjustments for overwithholding or underwithholding of tax.
• 1.1474-3
  § 1.1474-3 Withheld tax as credit to beneficial owner of income.
• 1.1474-4
  § 1.1474-4 Tax paid only once.
• 1.1474-5
  § 1.1474-5 Refunds or credits.
• 1.1474-6
  § 1.1474-6 Coordination of chapter 4 with other withholding provisions.
• 1.1474-7
  § 1.1474-7 Confidentiality of information.