Finanse publiczne · 15.12.1994

Cash Reporting by Court Clerks

This document contains temporary regulations relating to the information reporting requirements of court clerks upon receipt of more than $10,000 in cash as bail for any individual charged with a specified criminal offense. The regulations reflect changes to the Internal Revenue Code made by section 20415 of the Violent Crime Control and Law Enforcement Act of 1994 (the Act). The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.