{"abstract":"In this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing final and temporary regulations that provide guidance under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code). These regulations address reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. The text of the temporary regulations published in the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/03/06/2014-03960.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 12868","comment_url":null,"comments_close_on":"2014-05-05","correction_of":null,"corrections":[],"dates":"Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing scheduled for June 24, 2014, at 10 a.m. must be received by May 5, 2014.","disposition_notes":null,"docket_ids":["REG-130967-13"],"dockets":[],"document_number":"2014-03960","effective_on":null,"end_page":12878,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/03/06/2014-03960.xml","html_url":"https://www.federalregister.gov/documents/2014/03/06/2014-03960/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-03960?publication_date=2014-03-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-03-06/2014-03960/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":959,"last_updated":"2026-10-22 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-03-06/pdf/2014-03960.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-03960.pdf?1393622546","publication_date":"2014-03-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/03/06/2014-03960.txt","regulation_id_number_info":{"1545-BL72":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BL72/revisions-to-foreign-financial-institution-reporting-and-withholding-regulations","title":"Revisions to Foreign Financial Institution Reporting and Withholding Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BL72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL72"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL72/revisions-to-foreign-financial-institution-reporting-and-withholding-regulations","title":"Revisions to Foreign Financial Institution Reporting and Withholding Regulations"},"comments_count":51,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2014-0010","supporting_documents_count":0,"docket_id":"IRS-2014-0010","document_id":"IRS-2014-0010-0001","regulation_id_number":"1545-BL72","title":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13)","checked_regulationsdotgov_at":"2022-02-17T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":12868,"subtype":null,"title":"Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities","toc_doc":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":79}