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SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice modifies Announcement 2000–48, 2000–1 C.B.1243, and Notice 2001–43, 2001–2 C.B. 72, by providing that, generally, a branch of a financial institution may not act as a qualified intermediary (QI) after December 31, 2006, in a country that does not have approved know-your-customer (KYC) rules.

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▸Contents — Internal Revenue Bulletin 2006-14
Internal Revenue Bulletin 2006-14

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