SECTION 5. DOCUMENTATION

REQUIREMENTS

Sec. 5.01. Documentation Requirements Sec. 5.02. Documentation For Foreign Account Holders Sec. 5.03. In General. Sec. 5.04. Documentation for International Organizations Sec. 5.05. Documentation for Foreign Governments and Foreign Central Banks of Issue Sec. 5.06. Documentation for Foreign Tax-Exempt Organizations Sec. 5.07. Documentation From Intermediaries or Flow-Through Entities

2000–4 I.R.B. 389 January 24, 2000

Sec. 5.08. Documentation For U.S. Exempt Recipients Sec. 5.09. Documentation for U.S. Non-Exempt Recipients Sec. 5.10. Documentation Validity Sec. 5.11. Documentation Validity Period Sec. 5.12. Maintenance and Retention of Documentation Sec. 5.13. Application of Presumption Rules