Public Law 119-73 (01/23/2026)

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.

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Sections in Chapter 4

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