Subjgrp 6. Information Reporting by Foreign Financial Institutions

• § 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.
• § 1.1471-3 - 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.