On 21 April, the Treasury Department and IRS released for publication in the Federal Register corrections concerning the information reporting, withholding, and FATCA temporary regulations released earlier this year.
The correcting amendments to the temporary regulations (T.D. 9658) are as follows:
Read two February 2014 reports concerning the regulation packages, prepared by KPMG LLP: KPMG reports - Analysis of information reporting, withholding regulations and FATCA temporary regulations.
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