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federal_register: 2018-27290

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
2018-27290 Regulations Reducing Burden Under FATCA and Chapter 3 Proposed Rule This document contains proposed regulations eliminating withholding on payments of gross proceeds, deferring withholding on foreign passthru payments, eliminating withholding on certain insurance premiums, and clarifying the definition of investment entity. This notice of proposed rulemaking also includes guidance concerning certain due diligence requirements of withholding agents and guidance on refunds and credits of amounts withheld. 2018-12-18 2018 12 https://www.federalregister.gov/documents/2018/12/18/2018-27290/regulations-reducing-burden-under-fatca-and-chapter-3 https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-27290.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations eliminating withholding on payments of gross proceeds, deferring withholding on foreign passthru payments, eliminating withholding on certain insurance premiums, and clarifying the definition of investment...

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