Timing of Submitting Preexisting Accounts and Periodic Certifications

Reporting of Accounts of Nonparticipating FFIs; Reliance on Electronically Furnished Forms W-8 and W-9

This notice announces that the Treasury Department and the Internal Revenue Service (IRS) intend to amend the regulations under chapter 4 (sections 1471-1474 of the Internal Revenue Code) to: 

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