Treasury Regulations (26 C.F.R.)
26 CFR § 1.1474-7
Confidentiality of information.
Official textecfr.govlast amended
# (a) Confidentiality of information.
Pursuant to section 1474(c)(1), the provisions of § 31.3406(f)-1(a) of this chapter shall apply (substituting “sections 1471 through 1474” for “section 3406”) to information obtained or used in connection with the requirements of chapter 4.
# (b) Exception for disclosure of participating FFIs.
Pursuant to section 1474(c)(2), the identity of a participating FFI or deemed-compliant FFI shall not be treated as return information for purposes of section 6103.
# (c) Effective/applicability date.
This section applies January 28, 2013.
[T.D. 9610, 78 FR 5994, Jan. 28, 2013]
Source: view the official text
In this part (40 sections)
- 1.1461-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1461-3 · Withholding under section 1446.
- 1.1462-1 · Withheld tax as credit to recipient of income.
- 1.1463-1 · Tax paid by recipient of income.
- 1.1464-1 · Refunds or credits.
- 1.1471-0 · Outline of regulation provisions for sections 1471 through…
- 1.1471-1 · Scope of chapter 4 and definitions.
- 1.1471-2 · Requirement to deduct and withhold tax on withholdable…
- 1.1471-3 · Identification of payee.
- 1.1471-4 · FFI agreement.
- 1.1471-5 · Definitions applicable to section 1471.
- 1.1471-6 · Payments beneficially owned by exempt beneficial owners.
- 1.1472-1 · Withholding on NFFEs.
- 1.1473-1 · Section 1473 definitions.
- 1.1474-1 · Liability for withheld tax and withholding agent reporting.
- 1.1474-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1474-3 · Withheld tax as credit to beneficial owner of income.
- 1.1474-4 · Tax paid only once.
- 1.1474-5 · Refunds or credits.
- 1.1474-6 · Coordination of chapter 4 with other withholding provisions.
- 1.1474-7 · Confidentiality of information.
- 1.1481-1 · [Reserved]
- 1.1502-0 · Effective/applicability dates.
- 1.1502-1 · Definitions.
- 1.1502-2 · Computation of tax liability.
- 1.1502-3 · Consolidated tax credits.
- 1.1502-4 · Consolidated foreign tax credit.
- 1.1502-5 · Estimated tax.
- 1.1502-6 · Liability for tax.
- 1.1502-9 · Consolidated overall foreign losses, separate limitation…
- 1.1502-11 · Consolidated taxable income.
- 1.1502-12 · Separate taxable income.
- 1.1502-13 · Intercompany transactions.
- 1.1502-14Z · Application of opportunity zone rules to members of a…
- 1.1502-15 · SRLY limitation on built-in losses.
- 1.1502-16 · Mine exploration expenditures.
- 1.1502-17 · Methods of accounting.
- 1.1502-19 · Excess loss accounts.
- 1.1502-21 · Net operating losses.
- 1.1502-22 · Consolidated capital gain and loss.