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