| Title: Guidance on Reporting of Deposit Interest Paid to Nonresident Aliens |
| Abstract: This regulation will provide guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident aliens that are residents of certain specified countries. |
| Priority: Substantive, Nonsignificant | Agenda Stage of Rulemaking: Final Rule |
| Major: No | Unfunded Mandates: No |
| CFR Citation: 26 CFR 1; 26 CFR 31
(To search for a specific CFR, visit the
Code of Federal Regulations
)
|
| Legal Authority: 26 USC 7805 |
| Legal Deadline: None |
| Timetable: |
| |
Action
| |
Date
| |
FR Cite
|
| | NPRM
| | 08/02/2002
| | 67 FR 50386
|
| | Hearing
| | 12/05/2002
| | 67 FR 50386
|
| | Final Action
| | 06/00/2009
| |
|
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| Additional Information: REG-133254-02 Drafting attorney: Kathryn T. Holman (202) 622-3840 Reviewing attorney: Carl M. Cooper (202) 622-3840 CC: INTL |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: No |
| Small Entities Affected: No | Federalism: No |
| Energy Affected: No |
Agency Contact: Kathryn T. Holman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW
Washington
,
DC
20224
Phone:
202 622-3840
|