Common Contracts
1 similar null contracts
contained in 26 CFR part 1 revised April 1, 2016.)December 1st, 2021
and nonparticipating FFIs (including the transitional reporting of foreign re- portable amounts paid to nonpartici- pating FFIs for calendar years 2015 and 2016 described in § 1.1471–4(d)(2)(ii)(F)). A participating FFI that is unable to obtain a waiver, if required by foreign law, to report an account as required under paragraph (d) of this section must close or transfer such account within a reasonable period of time as described in paragraph (i) of this sec- tion.
