Information Reporting by Foreign Financial Institutions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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.
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