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Announcement 2012-40

• With respect to a participating

Internal Revenue Bulletin 2012-47 · 2026-10-03 edition · updated 2026-10-04 · United States

FFI: any account, instrument, or contract maintained or executed by the participating FFI prior to the later of January 1, 2014, or the date that the participating FFI’s FFI agreement becomes effective (the final regulations will provide that an FFI agreement entered into prior to January 1, 2014, will have an effective date of January 1, 2014); and

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▸Contents — Internal Revenue Bulletin 2012-47
Internal Revenue Bulletin 2012-47

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