US Code

Public Law 119-93 (05/19/2026)

Chapter 4 Taxes to Enforce Reporting on Certain Foreign Accounts

Browse 0 units and 4 sections in Chapter 4 Taxes to Enforce Reporting on Certain Foreign Accounts of Title 26.

Sections in Chapter 4

§ 1471 Withholdable payments to foreign financial institutions § 1472 Withholdable payments to other foreign entities § 1473 Definitions § 1474 Special rules