{"abstract":"This document contains corrections to final and temporary regulations (TD 9809) that were published in the Federal Register on Friday, January 6, 2017 (82 FR 2124). The final and temporary regulations under chapter 4 of the Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) relate to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.","action":"Correcting amendments.","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/2017/06/30/2017-13632.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"82 FR 29728","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective June 30, 2017 and are applicable beginning January 6, 2017.","disposition_notes":null,"docket_ids":["TD 9809"],"dockets":[],"document_number":"2017-13632","effective_on":"2017-06-30","end_page":29730,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/06/30/2017-13632.xml","html_url":"https://www.federalregister.gov/documents/2017/06/30/2017-13632/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-13632?publication_date=2017-06-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-06-30/2017-13632/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":712,"last_updated":"2026-10-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-06-30/pdf/2017-13632.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-13632.pdf?1498740336","publication_date":"2017-06-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/06/30/2017-13632.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_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","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":"2017-07-20T06:00:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":29728,"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; Correction","toc_doc":"Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":82}