Finance & markets · 05/08/2003Updated: 10/17/2026 · 1 min read
IRS Issues Final and Temporary Regulations for Taxpayer Identifying Numbers
Summary
The IRS has released regulations requiring the use of taxpayer identifying numbers on submissions under sections 897 and 1445, aiming to properly identify foreign taxpayers for tax benefits and address additional issues under section 1445.
Original source language: Federal Register — Department of the TreasuryOpen original release →