26 CFR Topic
Information Reporting by Foreign Financial Institutions
June 25, 2020
§
1.1471-3
Identification of payee
§
1.1471-4
FFI agreement
§
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
§
1.1471-5
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
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