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