Guidance on Reporting Interest Paid to Nonresident Aliens.

Authors :: Miller, Steven T.
McMahon, Emily S.
Source :: Federal Register (National Archives & Records Service, Office of the Federal Register); 4/19/2012, Vol. 77 Issue 76, p23391-23395, 5p
Publication Year :: 2012
Abstract: The article offers information on a notice issued by the U.S. Internal Revenue Service regarding the final regulations related to the guidance on reporting interest paid to nonresident aliens. Commercial banks, savings institutions, credit unions, securities brokerages, and insurance companies that pay interest on deposits will be affected by these regulations. These regulations will be effective from April 19, 2012.

Subjects :: FEDERAL regulation
NONCITIZENS
INTEREST (Finance)
BANKING industry
BANK deposits
STOCKBROKERS
CREDIT unions

Language :: English
ISSN :: 00976326
Volume :: 77
Issue :: 76
Database :: Complementary Index
Journal :: Federal Register (National Archives & Records Service, Office of the Federal Register)
Publication Type :: Government Document
Accession number :: 74581813

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