Source: https://www.federalregister.gov/articles/2014/03/06/2014-03960/regulations-relating-to-information-reporting-by-foreign-financial-institutions-and-withholding-on
Timestamp: 2015-08-04 21:57:33
Document Index: 108481260

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Federal Register | Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
Dates: Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing scheduled for June 24, 2014, at 10 a.m. must be received by May 5, 2014.
-12878 (12 pages)
Shorter URL: https://federalregister.gov/a/2014-03960 Related Topics
Revisions to Foreign Financial Institution Reporting and Withholding Regulations 1 action from December 2014 December 2014
A public hearing has been scheduled for June 24, 2014, beginning at 10 a.m. in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble.
Par. 2. Section 1.1471-1 is amended by:
1.Removing paragraph (b)(81). 2.Redesignating paragraphs (b)(115) through (b)(142) as (b)(124) through (b)(151), paragraphs (b)(108) through (b)(114) as (b)(116) through (b)(122), paragraph (b)(107) as (b)(114), paragraphs (b)(82) through (b)(106) as (b)(88) through (b)(112), paragraphs (b)(75) through (b)(80) as (b)(82) through (b)(87), paragraphs (b)(62) through (b)(74) as (b)(68) through (b)(80), paragraphs (b)(39) through (b)(61) as (b)(44) through (b)(66), paragraphs (b)(28) through (b)(38) as (b)(32) through (b)(42), paragraphs (b)(18) through (b)(27) as (b)(21) through (b)(30), paragraphs (b)(9) through (b)(17) as (b)(11) through (b)(19), and paragraphs (b)(7) and (b)(8) as (b)(8) and (b)(9). 3.Adding new paragraphs (b)(7), (b)(10), (b)(20), (b)(31), (b)(43), (b)(67), (b)(81), (b)(113), (b)(115), and (b)(123). 4.Revising paragraphs (b)(23), (b)(35), (b)(41), (b)(48), (b)(50), (b)(76), (b)(77), (b)(83), (b)(88), (b)(91), (b)(98), (b)(100), (b)(104)(i), (b)(104)(ii)(A) through (C), (b)(105), (b)(124), (b)(125), (b)(128), (b)(135) and (b)(141). end regulatory text
(7) [The text of proposed § 1.1471-1(b)(7) is the same as the text of § 1.1471-1T(b)(7) published elsewhere in this issue of the Federal Register].
(10) [The text of proposed § 1.1471-1(b)(10) is the same as the text of § 1.1471-1T(b)(10) published elsewhere in this issue of the Federal Register].
(20) [The text of proposed § 1.1471-1(b)(20) is the same as the text of § 1.1471-1T(b)(20) published elsewhere in this issue of the Federal Register].
(23) [The text of the proposed amendment to § 1.1471-1(b)(23) is the same as the text of § 1.1471-1T(b)(23) published elsewhere in this issue of the Federal Register].
(31) [The text of proposed § 1.1471-1(b)(31) is the same as the text of § 1.1471-1T(b)(31) published elsewhere in this issue of the Federal Register].
(35) [The text of the proposed amendment to § 1.1471-1(b)(35) is the same as the text of § 1.1471-1T(b)(35) published elsewhere in this issue of the Federal Register].
(41) [The text of the proposed amendment to § 1.1471-1(b)(41) is the same as the text of § 1.1471-1T(b)(41) published elsewhere in this issue of the Federal Register].
(43) [The text of proposed § 1.1471-1(b)(43) is the same as the text of § 1.1471-1T(b)(43) published elsewhere in this issue of the Federal Register].
(48) [The text of the proposed amendment to § 1.1471-1(b)(48) is the same as the text of § 1.1471-1T(b)(48) published elsewhere in this issue of the Federal Register].
(50) [The text of the proposed amendment to § 1.1471-1(b)(50) is the same as the text of § 1.1471-1T(b)(50) published elsewhere in this issue of the Federal Register].
(67) [The text of proposed § 1.1471-1(b)(67) is the same as the text of § 1.1471-1T(b)(67) published elsewhere in this issue of the Federal Register].
(76) [The text of the proposed amendment to § 1.1471-1(b)(76) is the same as the text of § 1.1471-1T(b)(76) published elsewhere in this issue of the Federal Register].
(77) [The text of the proposed amendment to § 1.1471-1(b)(77) is the same as the text of § 1.1471-1T(b)(77) published elsewhere in this issue of the Federal Register].
(81) [The text of proposed § 1.1471-1(b)(81) is the same as the text of § 1.1471-1T(b)(81) published elsewhere in this issue of the Federal Register].
(83) [The text of the proposed amendment to § 1.1471-1(b)(83) is the same as the text of § 1.1471-1T(b)(83) published elsewhere in this issue of the Federal Register].
(88) [The text of the proposed amendment to § 1.1471-1(b)(88) is the same as the text of § 1.1471-1T(b)(88) published elsewhere in this issue of the Federal Register].
(91) [The text of the proposed amendment to § 1.1471-1(b)(91) is the same as the text of § 1.1471-1T(b)(91) published elsewhere in this issue of the Federal Register].
(98) [The text of the proposed amendment to § 1.1471-1(b)(98) is the same as the text of § 1.1471-1T(b)(98) published elsewhere in this issue of the Federal Register].
(100) [The text of the proposed amendment to § 1.1471-1(b)(100) is the same as the text of § 1.1471-1T(b)(100) published elsewhere in this issue of the Federal Register].
(104) * * * (i) [The text of the proposed amendment to § 1.1471-1(b)(104)(i) is the same as the text of § 1.1471-1T(b)(104)(i) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-1(b)(104)(ii)(A) is the same as the text of § 1.1471-1T(b)(104)(ii)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-1(b)(104)(ii)(B) is the same as the text of § 1.1471-1T(b)(104)(ii)(B) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-1(b)(104)(ii)(C) is the same as the text of § 1.1471-1T(b)(104)(ii)(C) published elsewhere in this issue of the Federal Register].
(105) [The text of the proposed amendment to § 1.1471-1(b)(105) is the same as the text of § 1.1471-1T(b)(105) published elsewhere in this issue of the Federal Register].
(113) [The text of proposed § 1.1471-1(b)(113) is the same as the text of § 1.1471-1T(b)(113) published elsewhere in this issue of the Federal Register].
(115) [The text of proposed § 1.1471-1(b)(115) is the same as the text of § 1.1471-1T(b)(115) published elsewhere in this issue of the Federal Register].
(123) [The text of proposed § 1.1471-1(b)(123) is the same as the text of § 1.1471-1T(b)(123) published elsewhere in this issue of the Federal Register].
(124) [The text of the proposed amendment to § 1.1471-1(b)(124) is the same as the text of § 1.1471-1T(b)(124) published elsewhere in this issue of the Federal Register].
(125) [The text of the proposed amendment to § 1.1471-1(b)(125) is the same as the text of § 1.1471-1T(b)(125) published elsewhere in this issue of the Federal Register].
(128) [The text of the proposed amendment to § 1.1471-1(b)(128) is the same as the text of § 1.1471-1T(b)(128) published elsewhere in this issue of the Federal Register].
(135) [The text of the proposed amendment to § 1.1471-1(b)(135) is the same as the text of § 1.1471-1T(b)(135) published elsewhere in this issue of the Federal Register].
(141) [The text of the proposed amendment to § 1.1471-1(b)(141) is the same as the text of § 1.1471-1T(b)(141) published elsewhere in this issue of the Federal Register].
Par. 3. In § 1.1471-2,
a. Revise paragraphs (a)(1), (a)(2)(i), (a)(2)(ii) introductory text, (a)(2)(iii)(A), and (a)(2)(v).
b. Remove the heading of paragraph (a)(4)(ii), and add introductory text to paragraph (a)(4)(ii).
c. Revise paragraphs (a)(4)(ii)(A), (a)(4)(ii)(B), (b)(2)(i)(A)(1), (b)(2)(ii)(A)(4), (b)(2)(ii)(B)(2), (b)(2)(iv), and (b)(4)(ii).
(1) [The text of the proposed amendment to § 1.1471-2(a)(1) is the same as the text of § 1.1471-2T(a)(1) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-2(a)(2)(i) is the same as the text of § 1.1471-2T(a)(2)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-2(a)(2)(ii) introductory text is the same as the text of § 1.1471-2T(a)(2)(ii) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-2(a)(2)(iii)(A) is the same as the text of § 1.1471-2T(a)(2)(iii)(A) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-2(a)(2)(v) is the same as the text of § 1.1471-2T(a)(2)(v) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-2(a)(4)(ii) is the same as the text of § 1.1471-2T(a)(4)(ii) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-2(a)(4)(ii)(A) is the same as the text of § 1.1471-2T(a)(4)(ii)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-2(a)(4)(ii)(B) is the same as the text of § 1.1471-2T(a)(4)(ii)(B) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-2(b)(2)(i)(A)(1) is the same as the text of § 1.1471-2T(b)(2)(i)(A)(1) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-2(b)(2)(ii)(A)(4) is the same as the text of § 1.1471-2T(b)(2)(ii)(A)(4) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-2(b)(2)(ii)(B)(2) is the same as the text of § 1.1471-2T(b)(2)(ii)(B)(2) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1471-2(b)(2)(iv) is the same as the text of § 1.1471-2T(b)(2)(iv) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-2(b)(4)(ii) is the same as the text of § 1.1471-2T(b)(4)(ii) published elsewhere in this issue of the Federal Register].
Par. 4. Section 1.1471-3 is amended by:
1.By adding paragraphs (c)(6)(ii)(B)(7), (c)(8)(v), (d)(5)(iii), and (d)(11)(x) through (xii). 2.By revising paragraphs (a)(3)(iii), (a)(3)(v) through (vi), (b)(3), (c)(3)(ii)(C) through (D), (c)(3)(iii)(A) introductory text, (c)(3)(iii)(A)(5), (c)(3)(iii)(B)(1) through (4), (c)(5)(ii)(B), (c)(6)(ii)(B)(3), (c)(6)(ii)(B)(5) through (6), (c)(6)(ii)(C)(3) through (5), (c)(6)(ii)(E)(3), (c)(6)(iv), (c)(6)(v)(A) through (B), (c)(9)(ii)(B), (c)(9)(v), (d)(1), (d)(2)(i), (d)(2)(iii), (d)(4)(i) and (ii), (d)(4)(iii) introductory text, (d)(4)(iii)(A)(1), (d)(4)(iv)(A), (d)(4)(iv)(C) through (D), (d)(4)(v), (d)(5)(i) through (ii), (d)(6)(vii)(A)(1), (d)(11)(viii)(A) introductory text, (d)(11)(viii)(C), (d)(12)(iii)(A) through (B), (e)(2) through (3), (e)(4) introductory text, (e)(4)(i) through (iv), (e)(4)(v) introductory text, (e)(4)(v)(B)(1) through (2), (e)(4)(vi)(B), (e)(4)(vii)(B), (e)(4)(viii)(A)(4), and (f)(1) through (9). end regulatory text
(iii) [The text of the proposed amendment to § 1.1471-3(a)(3)(iii) is the same as the text of § 1.1471-3T(a)(3)(iii) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-3(a)(3)(v) is the same as the text of § 1.1471-3T(a)(3)(v) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1471-3(a)(3)(vi) is the same as the text of § 1.1471-3T(a)(3)(vi) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-3(b)(3) is the same as the text of § 1.1471-3T(b)(3) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-3(c)(3)(ii)(C) is the same as the text of § 1.1471-3T(c)(3)(ii)(C) published elsewhere in this issue of the Federal Register].
(D) [The text of the proposed amendment to § 1.1471-3(c)(3)(ii)(D) is the same as the text of § 1.1471-3T(c)(3)(ii)(D) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(A) introductory text is the same as the text of § 1.1471-3T(c)(3)(iii)(A) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(A)(5) is the same as the text of § 1.1471-3T(c)(3)(iii)(A)(5) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(B)(1) is the same as the text of § 1.1471-3T(c)(3)(iii)(B)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(B)(2) is the same as the text of § 1.1471-3T(c)(3)(iii)(B)(2) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(B)(3) is the same as the text of § 1.1471-3T(c)(3)(iii)(B)(3) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-3(c)(3)(iii)(B)(4) is the same as the text of § 1.1471-3T(c)(3)(iii)(B)(4) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(c)(5)(ii)(B) is the same as the text of § 1.1471-3T(c)(5)(ii)(B) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(B)(3) is the same as the text of § 1.1471-3T(c)(6)(ii)(B)(3) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(B)(5) is the same as the text of § 1.1471-3T(c)(6)(ii)(B)(5) published elsewhere in this issue of the Federal Register].
(6) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(B)(6) is the same as the text of § 1.1471-3T(c)(6)(ii)(B)(6) published elsewhere in this issue of the Federal Register].
(7) [The text of proposed § 1.1471-3(c)(6)(ii)(B)(7) is the same as the text of § 1.1471-3T(c)(6)(ii)(B)(7) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(C)(3) is the same as the text of § 1.1471-3T(c)(6)(ii)(C)(3) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(C)(4) is the same as the text of § 1.1471-3T(c)(6)(ii)(C)(4) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(C)(5) is the same as the text of § 1.1471-3T(c)(6)(ii)(C)(5) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-3(c)(6)(ii)(E)(3) is the same as the text of § 1.1471-3T(c)(6)(ii)(E)(3) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1471-3(c)(6)(iv) is the same as the text of § 1.1471-3T(c)(6)(iv) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-3(c)(6)(v)(A) is the same as the text of § 1.1471-3T(c)(6)(v)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(c)(6)(v)(B) is the same as the text of § 1.1471-3T(c)(6)(v)(B) published elsewhere in this issue of the Federal Register].
(v) [The text of proposed § 1.1471-3(c)(8)(v) is the same as the text of § 1.1471-3T(c)(8)(v) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(c)(9)(ii)(B) is the same as the text of § 1.1471-3T(c)(9)(ii)(B) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-3(c)(9)(v) is the same as the text of § 1.1471-3T(c)(9)(v) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-3(d)(1) is the same as the text of § 1.1471-3T(d)(1) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-3(d)(2)(i) is the same as the text of § 1.1471-3T(d)(2)(i) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1471-3(d)(2)(iii) is the same as the text of § 1.1471-3T(d)(2)(iii) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-3(d)(4)(i) is the same as the text of § 1.1471-3T(d)(4)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-3(d)(4)(ii) is the same as the text of § 1.1471-3T(d)(4)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1471-3(d)(4)(iii) introductory text is the same as the text of § 1.1471-3T(d)(4)(iii) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-3(d)(4)(iii)(A)(1) is the same as the text of § 1.1471-3T(d)(4)(iii)(A)(1) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-3(d)(4)(iv)(A) is the same as the text of § 1.1471-3T(d)(4)(iv)(A) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-3(d)(4)(iv)(C) is the same as the text of § 1.1471-3T(d)(4)(iv)(C) published elsewhere in this issue of the Federal Register].
(D) [The text of the proposed amendment to § 1.1471-3(d)(4)(iv)(D) is the same as the text of § 1.1471-3T(d)(4)(iv)(D) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-3(d)(4)(v) is the same as the text of § 1.1471-3T(d)(4)(v) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-3(d)(5)(i) is the same as the text of § 1.1471-3T(d)(5)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-3(d)(5)(ii) is the same as the text of § 1.1471-3T(d)(5)(ii)(A) published elsewhere in this issue of the Federal Register].
(iii) [The text of proposed § 1.1471-3(d)(5)(iii) is the same as the text of § 1.1471-3T(d)(5)(iii) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-3(d)(6)(vii)(A)(1) is the same as the text of § 1.1471-3T(d)(6)(vii)(A)(1) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-3(d)(11)(viii)(A) introductory text is the same as the text of § 1.1471-3T(d)(11)(viii)(A) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-3(d)(11)(viii)(C) is the same as the text of § 1.1471-3T(d)(11)(vii)(C) published elsewhere in this issue of the Federal Register].
(x) [The text of proposed § 1.1471-3(d)(11)(x) is the same as the text of § 1.1471-3T(d)(11)(x) published elsewhere in this issue of the Federal Register].
(xi) [The text of proposed § 1.1471-3(d)(11)(xi) is the same as the text of § 1.1471-3T(d)(11)(xi) published elsewhere in this issue of the Federal Register].
(xii) [The text of proposed § 1.1471-3(d)(11)(xii) is the same as the text of § 1.1471-3T(d)(11)(xii) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-3(d)(12)(iii)(A) is the same as the text of § 1.1471-3T(d)(12)(iii)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(d)(12)(iii)(B) is the same as the text of § 1.1471-3T(d)(12)(iii)(B) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-3(e)(2) is the same as the text of § 1.1471-3T(e)(2) published elsewhere in this issue of the Federal Register].
(3) [The text of proposed § 1.1471-3(e)(3) is the same as the text of § 1.1471-3T(e)(3) through (e)(3)(iv) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-3(e)(4) introductory text is the same as the text of § 1.1471-3T(e)(4) introductory text published elsewhere in this issue of the Federal Register].
(i) through (iv) [The text of the proposed amendment to § 1.1471-3(e)(4)(i) through (iv) is the same as the text of § 1.1471-3T(e)(4)(i) through (iv)(B)(2) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-3(e)(4)(v) introductory text is the same as the text of § 1.1471-3T(e)(4)(v) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-3(e)(4)(v)(B)(1) is the same as the text of § 1.1471-3T(e)(4)(v)(B)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-3(e)(4)(v)(B)(2) is the same as the text of § 1.1471-3T(e)(4)(v)(B)(2) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(e)(4)(vi)(B) is the same as the text of § 1.1471-3T(e)(4)(vi)(B) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-3(e)(4)(vii)(B) is the same as the text of § 1.1471-3T(e)(4)(vii)(B) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-3(e)(4)(viii)(A)(4) is the same as the text of § 1.1471-3T(e)(4)(viii)(A)(4) published elsewhere in this issue of the Federal Register].
(1) through (9) [The text of the proposed amendment to § 1.1471-3(f)(1) through (9) is the same as the text of § 1.1471-3T(f)(1) through (f)(9)(ii) published elsewhere in this issue of the Federal Register].
Par. 5. Section 1.1471-4 is amended by:
1.Removing paragraph (d)(3)(v). 2.Redesignating paragraphs (d)(3)(vi) through (viii) as paragraphs (d)(3)(v) through (vii) and paragraph (d)(6)(vi) as paragraph (d)(6)(vii). 3.Adding paragraphs (b)(3)(i) through (iii), (d)(2)(ii)(F), (d)(2)(iii)(C), and (d)(6)(vi). 4.Revising paragraphs (a)(3), (b)(1) through (3), (b)(6), (c)(5)(iv)(B)(2)(vi), (c)(5)(iv)(E), (d)(1), (d)(2)(i), (d)(2)(ii)(A), (d)(2)(ii)(B)(2), (d)(2)(ii)(E), (d)(2)(iii)(A), (d)(2)(iii)(B) introductory text, (d)(3)(ii)(E), (d)(3)(iii)(F), (d)(5)(v) through (vi), (d)(7)(i), (d)(7)(ii)(A), (d)(7)(iii), (d)(7)(iv)(A) through (B), (d)(8), (d)(9) Example 3, Example 5, and Example 7, (e)(1), (e)(2)(ii), (f)(4)(i) through (ii), (g)(1) introductory text, (g)(1)(ii), and (g)(2). 5.By removing the heading of paragraph (d)(7) and adding introductory text to paragraph (d)(7). end regulatory text
(3) [The text of the proposed amendment to § 1.1471-4(a)(3) is the same as the text of § 1.1471-4T(a)(3) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-4(b)(1) is the same as the text of § 1.1471-4T(b)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-4(b)(2) is the same as the text of § 1.1471-4T(b)(2) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-4(b)(3) is the same as the text of § 1.1471-4T(b)(3) published elsewhere in this issue of the Federal Register].
(i) [The text of proposed § 1.1471-4(b)(3)(i) is the same as the text of § 1.1471-4T(b)(3)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of proposed § 1.1471-4(b)(3)(ii) is the same as the text of § 1.1471-4T(b)(3)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of proposed § 1.1471-4(b)(3)(iii) is the same as the text of § 1.1471-4T(b)(3)(iii) published elsewhere in this issue of the Federal Register].
(6) [The text of the proposed amendment to § 1.1471-4(b)(6) is the same as the text of § 1.1471-4T(b)(6) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1471-4(c)(5)(iv)(B)(2)(vi) is the same as the text of § 1.1471-4T(c)(5)(iv)(B)(2)(vi) published elsewhere in this issue of the Federal Register].
(E) [The text of the proposed amendment to § 1.1471-4(c)(5)(iv)(E) is the same as the text of § 1.1471-4T(c)(5)(iv)(E) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-4(d)(1) is the same as the text of § 1.1471-4T(d)(1) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-4(d)(2)(i) is the same as the text of § 1.1471-4T(d)(2)(i) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-4(d)(2)(ii)(A) is the same as the text of § 1.1471-4T(d)(2)(ii)(A) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-4(d)(2)(ii)(B)(2) is the same as the text of § 1.1471-4T(d)(2)(ii)(B)(2) published elsewhere in this issue of the Federal Register].
(E) [The text of the proposed amendment to § 1.1471-4(d)(2)(ii)(E) is the same as the text of § 1.1471-4T(d)(2)(ii)(E) published elsewhere in this issue of the Federal Register].
(F) [The text of proposed § 1.1471-4(d)(2)(ii)(F) is the same as the text of § 1.1471-4T(d)(2)(ii)(F) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-4(d)(2)(iii)(A) is the same as the text of § 1.1471-4T(d)(2)(iii)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-4(d)(2)(iii)(B) introductory text is the same as the text of § 1.1471-4T(d)(2)(iii)(B) published elsewhere in this issue of the Federal Register].
(C) [The text of proposed § 1.1471-4(d)(2)(iii)(C) is the same as the text of § 1.1471-4T(d)(2)(iii)(C) published elsewhere in this issue of the Federal Register].
(E) [The text of the proposed amendment to § 1.1471-4(d)(3)(ii)(E) is the same as the text of § 1.1471-4T(d)(3)(ii)(E) published elsewhere in this issue of the Federal Register].
(F) [The text of the proposed amendment to § 1.1471-4(d)(3)(iii)(F) is the same as the text of § 1.1471-4T(d)(3)(iii)(F) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-4(d)(5)(v) is the same as the text of § 1.1471-4T(d)(5)(v) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1471-4(d)(5)(vi) is the same as the text of § 1.1471-4T(d)(5)(vi) published elsewhere in this issue of the Federal Register].
(vi) [The text of proposed § 1.1471-4(d)(6)(vi) is the same as the text of § 1.1471-4T(d)(6)(vi) published elsewhere in this issue of the Federal Register].
(7) [The text of the proposed amendment to § 1.1471-4(d)(7) introductory text is the same as the text of § 1.1471-4T(d)(7) introductory text published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-4(d)(7)(i) is the same as the text of § 1.1471-4T(d)(7)(i) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-4(d)(7)(ii)(A) is the same as the text of § 1.1471-4T(d)(7)(ii)(A) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1471-4(d)(7)(iii) is the same as the text of § 1.1471-4T(d)(7)(iii) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-4(d)(7)(iv)(A) is the same as the text of § 1.1471-4T(d)(7)(iv)(A) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-4(d)(7)(iv)(B) is the same as the text of § 1.1471-4T(d)(7)(iv)(B) published elsewhere in this issue of the Federal Register].
(8) [The text of the proposed amendment to § 1.1471-4(d)(8) is the same as the text of § 1.1471-4T(d)(8) published elsewhere in this issue of the Federal Register].
Example 3.[The text of the proposed amendment to Example 3 of § 1.1471-4(d)(9) is the same as the text of Example 3 of § 1.1471-4T(d)(9) published elsewhere in this issue of the Federal Register].
Example 5.[The text of the proposed amendment to Example 5 of § 1.1471-4(d)(9) is the same as the text of Example 5 of § 1.1471-4T(d)(9) published elsewhere in this issue of the Federal Register].
Example 7.[The text of the proposed amendment to Example 7 of § 1.1471-4(d)(9) is the same as the text of Example 7 of § 1.1471-4T(d)(9) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-4(e)(1) is the same as the text of § 1.1471-4T(e)(1) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-4(e)(2)(ii) is the same as the text of § 1.1471-4T(e)(2)(ii) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-4(f)(4)(i) is the same as the text of § 1.1471-4T(f)(4)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-4(f)(4)(ii) is the same as the text of § 1.1471-4T(f)(4)(ii) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-4(g)(1) introductory text is the same as the text of § 1.1471-4T(g)(1) introductory text published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-4(g)(1)(ii) is the same as the text of § 1.1471-4T(g)(1)(ii) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-4(g)(2) is the same as the text of § 1.1471-4T(g)(2) published elsewhere in this issue of the Federal Register].
Par. 6. Section 1.1471-5 is amended by:
1.By removing paragraphs (a)(3)(ii) (b)(3)(v)(B)(3), and (b)(3)(vi)(B)(3). 2.By redesignating paragraphs (a)(3)(iii) through (a)(3)(vi) as paragraphs (a)(3)(ii) through (a)(3)(v) and paragraph (j) as paragraph (l). 3.By adding paragraphs (f)(1)(i)(F)(3)(vii), (f)(1)(i)(F)(3)(viii), (f)(2)(v), (j), and (k). 4.By revising paragraphs (a)(3)(i), (a)(4)(i), (b)(1)(iii)(B)(2), (b)(3)(iv), (b)(3)(v)(A), (b)(3)(v)(B)(1) through (2), (b)(3)(vi), (c), (e)(1)(v)(A), (e)(3)(ii), (e)(4)(v) Example 7 through Example 8, (e)(5)(i)(A)(3), (e)(5)(i)(B) introductory text, (e)(5)(i)(B)(1), (e)(5)(i)(C), (e)(5)(i)(D)(1)(iv) through (v), (e)(5)(iv)(B), (f)(1)(i)(A)(6), (f)(1)(i)(B)(1), (f)(1)(i)(B)(3), (f)(1)(i)(C)(2), (f)(1)(i)(D)(4) through (6), (f)(1)(i)(D)(7) introductory text, (f)(1)(i)(E), (f)(1)(i)(F)(1)(ii), (f)(1)(i)(F)(3)(v) through (vi), (f)(1)(i)(F)(5), (f)(1)(ii)(B), (f)(2) introductory text, (f)(2)(i)(B), (f)(2)(iii) through (iv), (f)(4)(i), (g)(3)(i)(D), and (i). end regulatory text
(i) [The text of the proposed amendment to § 1.1471-5(a)(3)(i) is the same as the text of § 1.1471-5T(a)(3)(i) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-5(a)(4)(i) is the same as the text of § 1.1471-5T(a)(4)(i) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-5(b)(1)(iii)(B)(2) is the same as the text of § 1.1471-5T(b)(1)(iii)(B)(2) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1471-5(b)(3)(iv) is the same as the text of § 1.1471-5T(b)(3)(iv) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-5(b)(3)(v)(A) is the same as the text of § 1.1471-5T(b)(3)(v)(A) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-5(b)(3)(v)(B)(1) is the same as the text of § 1.1471-5T(b)(3)(v)(B)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-5(b)(3)(v)(B)(2) is the same as the text of § 1.1471-5T(b)(3)(v)(B)(2) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1471-5(b)(3)(vi) is the same as the text of § 1.1471-5T(b)(3)(vi) through (b)(3)(vi)(B)(2) published elsewhere in this issue of the Federal Register].
(c) [The text of the proposed amendment to § 1.1471-5(c) is the same as the text of § 1.1471-5T(c) published elsewhere in this issue of the Federal Register].
(A) [The text of the proposed amendment to § 1.1471-5(e)(1)(v)(A) is the same as the text of § 1.1471-5T(e)(1)(v)(A) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-5(e)(3)(ii) is the same as the text of § 1.1471-5T(e)(3)(ii) published elsewhere in this issue of the Federal Register].
Example 7.[The text of the proposed amendment to Example 7 of § 1.1471-5(e)(4)(v) is the same as the text of Example 7 of § 1.1471-5T(e)(4)(v) published elsewhere in this issue of the Federal Register].
Example 8.[The text of the proposed amendment to Example 8 of § 1.1471-5(e)(4)(v) is the same as the text of Example 8 of § 1.1471-5T(e)(4)(v) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(A)(3) is the same as the text of § 1.1471-5T(e)(5)(i)(A)(3) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(B) introductory text is the same as the text of § 1.1471-5T(e)(5)(i)(B) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(B)(1) is the same as the text of § 1.1471-5T(e)(5)(i)(B)(1) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(C) is the same as the text of § 1.1471- 5T(e)(5)(i)(C) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(D)(1)(iv) is the same as the text of § 1.1471-5T(e)(5)(i)(D)(1)(iv) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-5(e)(5)(i)(D)(1)(v) is the same as the text of § 1.1471-5T(e)(5)(i)(D)(1)(v) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-5(e)(5)(iv)(B) is the same as the text of § 1.1471-5T(e)(5)(iv)(B) published elsewhere in this issue of the Federal Register].
(6) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(A)(6) is the same as the text of § 1.1471-5T(f)(1)(i)(A)(6) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(B)(1) is the same as the text of § 1.1471-5T(f)(1)(i)(B)(1) published elsewhere in this issue of the Federal Register].
(3) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(B)(3) is the same as the text of § 1.1471-5T(f)(1)(i)(B)(3) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(C)(2) is the same as the text of § 1.1471-5T(f)(1)(i)(C)(2) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(D)(4) is the same as the text of § 1.1471-5T(f)(1)(i)(D)(4) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(D)(5) is the same as the text of § 1.1471-5T(f)(1)(i)(D)(5) published elsewhere in this issue of the Federal Register].
(6) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(D)(6) is the same as the text of § 1.1471-5T(f)(1)(i)(D)(6) published elsewhere in this issue of the Federal Register].
(7) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(D)(7) introductory text is the same as the text of § 1.1471-5T(f)(1)(i)(D)(7) introductory text published elsewhere in this issue of the Federal Register].
(E) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(E) is the same as the text of § 1.1471-5T(f)(1)(i)(E) through (f)(1)(i)(E)(2) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(F)(1)(ii) is the same as the text of § 1.1471-5T(f)(1)(i)(E)(1)(ii) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(F)(3)(v) is the same as the text of § 1.1471-5T(f)(1)(i)(F)(3)(v) published elsewhere in this issue of the Federal Register].
(vi) [The text of proposed § 1.1471-5(f)(1)(i)(F)(3)(vi) is the same as the text of § 1.1471-5T(f)(1)(i)(F)(3)(vi) published elsewhere in this issue of the Federal Register].
(vii) [The text of proposed § 1.1471-5(f)(1)(i)(F)(3)(vii) is the same as the text of § 1.1471-5T(f)(1)(i)(F)(3)(vii) published elsewhere in this issue of the Federal Register].
(viii) [The text of proposed § 1.1471-5(f)(1)(i)(F)(3)(viii) is the same as the text of § 1.1471-5T(f)(1)(i)(F)(3)(viii) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-5(f)(1)(i)(F)(5) is the same as the text of § 1.1471-5T(f)(1)(i)(F)(5) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-5(f)(1)(ii)(B) is the same as the text of § 1.1471-5T(f)(1)(ii)(B) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-5(f)(2) introductory text is the same as the text of § 1.1471-5T(f)(2) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-5(f)(2)(i)(B) is the same as the text of § 1.1471-5T(f)(2)(i)(B) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1471-5(f)(2)(iii) is the same as the text of § 1.1471-5T(f)(2)(iii) through (f)(2)(iii)(E) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1471-5(f)(2)(iv) is the same as the text of § 1.1471-5T(f)(2)(iv) through (f)(2)(iv)(F) published elsewhere in this issue of the Federal Register].
(v) [The text of proposed § 1.1471-5(f)(2)(v) is the same as the text of § 1.1471-5T(f)(2)(v) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1471-5(f)(4)(i) is the same as the text of § 1.1471-5T(f)(4)(i) published elsewhere in this issue of the Federal Register].
(D) [The text of the proposed amendment to § 1.1471-5(g)(3)(i)(D) is the same as the text of § 1.1471-5T(g)(3)(i)(D) published elsewhere in this issue of the Federal Register].
(i) [The text of proposed § 1.1471-5(i) is the same as the text of § 1.1471-5T(i) through (i)(10) published elsewhere in this issue of the Federal Register].
(j) [The text of proposed § 1.1471-5(j) is the same as the text of § 1.1471-5T(j) published elsewhere in this issue of the Federal Register].
(k) [The text of proposed § 1.1471-5(k) is the same as the text of § 1.1471-5T(k) published elsewhere in this issue of the Federal Register].
Par. 7. Section 1.1471-6 is amending by revising paragraphs (d)(1), (d)(4), (f)(2)(iii)(B) through (C), (f)(3)(ii) through (iii), (f)(5) through (6), (g), and (h)(2) to read as follows:
(1) [The text of the proposed amendment to § 1.1471-6(d)(1) is the same as the text of § 1.1471-6T(d)(1) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1471-6(d)(4) is the same as the text of § 1.1471-6T(d)(4) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1471-6(f)(2)(iii)(B) is the same as the text of § 1.1471-6T(f)(2)(iii)(B) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1471-6(f)(2)(iii)(C) is the same as the text of § 1.1471-6T(f)(2)(iii)(C) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1471-6(f)(3)(ii) is the same as the text of § 1.1471-6T(f)(3)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1471-6(f)(3)(iii) is the same as the text of § 1.1471-6T(f)(3)(iii) published elsewhere in this issue of the Federal Register].
(5) [The text of the proposed amendment to § 1.1471-6(f)(5) is the same as the text of § 1.1471-6T(f)(5) published elsewhere in this issue of the Federal Register].
(6) [The text of the proposed amendment to § 1.1471-6(f)(6) is the same as the text of § 1.1471-6T(f)(6) published elsewhere in this issue of the Federal Register].
(g) [The text of the proposed amendment to § 1.1471-6(g) is the same as the text of § 1.1471-6T(g) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1471-6(h)(2) is the same as the text of § 1.1471-6T(h)(2) introductory text through (h)(2)(iii) published elsewhere in this issue of the Federal Register].
Par. 8. Section 1.1472-1 is amended by:
1.By redesignating paragraph (f) as paragraph (h). 2.By adding paragraphs (c)(1)(vi) through (vii), (c)(3) through (5), (f), and (g). 3.By revising paragraphs (b)(1) introductory text, (b)(2), (c)(1) introductory text, (c)(1)(i) introductory text, (c)(1)(ii) through (iii), (c)(1)(iv) introductory text, (c)(1)(iv)(C), (c)(1)(v), (c)(2), and (d)(1) through (2). end regulatory text
(1) [The text of the proposed amendment to § 1.1472-1(b)(1) is the same as the text of § 1.1472-1T(b)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1472-1(b)(2) is the same as the text of § 1.1472-1T(b)(2) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1472-1(c)(1) is the same as the text of § 1.1472-1T(c)(1) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1472-1(c)(1)(i) introductory text is the same as the text of § 1.1472-1T(c)(1)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1472-1(c)(1)(ii) is the same as the text of § 1.1472-1T(c)(1)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1472-1(c)(1)(iii) is the same as the text of § 1.1472-1T(c)(1)(iii) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1472-1(c)(1)(iv) introductory text is the same as the text of § 1.1472-1T(c)(1)(iv) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1472-1(c)(1)(iv)(C) is the same as the text of § 1.1472-1T(c)(1)(iv)(C) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1472-1(c)(1)(v) is the same as the text of § 1.1472-1T(c)(1)(v) published elsewhere in this issue of the Federal Register].
(vi) [The text of proposed § 1.1472-1(c)(1)(vi) is the same as the text of § 1.1472-1T(c)(1)(vi) published elsewhere in this issue of the Federal Register].
(vii) [The text of proposed § 1.1472-1(c)(1)(vii) is the same as the text of § 1.1472-1T(c)(1)(vii) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1472-1(c)(2) is the same as the text of § 1.1472-1T(c)(2) published elsewhere in this issue of the Federal Register].
(3) [The text of proposed § 1.1472-1(c)(3) is the same as the text of § 1.1472-1T(c)(3) published elsewhere in this issue of the Federal Register].
(4) [The text of proposed § 1.1472-1(c)(4) is the same as the text of § 1.1472-1T(c)(4) published elsewhere in this issue of the Federal Register].
(5) [The text of proposed § 1.1472-1(c)(5) is the same as the text of § 1.1472-1T(c)(5) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1472-1(d)(1) is the same as the text of § 1.1472-1T(d)(1) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1472-1(d)(2) is the same as the text of § 1.1472-1T(d)(2) published elsewhere in this issue of the Federal Register].
(f) [The text of proposed § 1.1472-1(f) is the same as the text of § 1.1472-1T(f) published elsewhere in this issue of the Federal Register].
(g) [The text of proposed § 1.1472-1(g) is the same as the text of § 1.1472-1T(g) published elsewhere in this issue of the Federal Register].
Par. 9. Section 1.1473-1 is amended by:
1.Adding new paragraph (a)(4)(vii). 2.Revising paragraphs (a)(2)(vi), (a)(3)(iii)(B)(4), (a)(4)(vi), (a)(5)(i) through (vi), and (b)(2)(v). end regulatory text
(vi) [The text of the proposed amendment to § 1.1473-1(a)(2)(vi) is the same as the text of § 1.1473-1T(a)(2)(vi) published elsewhere in this issue of the Federal Register].
(4) [The text of the proposed amendment to § 1.1473-1(a)(3)(iii)(B)(4) is the same as the text of § 1.1473-1T(a)(3)(iii)(B)(4) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1473-1(a)(4)(vi) is the same as the text of § 1.1473-1T(a)(4)(vi) published elsewhere in this issue of the Federal Register].
(vii) [The text of proposed § 1.1473-1(a)(4)(vii) is the same as the text of § 1.1473-1T(a)(4)(vii) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1473-1(a)(5)(i) is the same as the text of § 1.1473-1T(a)(5)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1473-1(a)(5)(ii) is the same as the text of § 1.1473-1T(a)(5)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1473-1(a)(5)(iii) is the same as the text of § 1.1473-1T(a)(5)(iii) published elsewhere in this issue of the Federal Register].
(iv) [The text of the proposed amendment to § 1.1473-1(a)(5)(iv) is the same as the text of § 1.1473-1T(a)(5)(iv) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1473-1(a)(5)(v) is the same as the text of § 1.1473-1T(a)(5)(v) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1473-1(a)(5)(vi) is the same as the text of § 1.1473-1T(a)(5)(vi) published elsewhere in this issue of the Federal Register].
(v) [The text of the proposed amendment to § 1.1473-1(b)(2)(v) is the same as the text of § 1.1473-1T(b)(2)(v) published elsewhere in this issue of the Federal Register].
Par. 10. Section 1.1474-1 is amended:
1.By removing paragraphs (d)(1)(ii)(A)(1)(ix), (d)(3)(iii), and (i)(1)(iv) through (v). 2.By redesignating paragraphs (d)(1)(ii)(A)(1)(x) through (xii) as (d)(1)(ii)(A)(1)(ix) through (xi), and paragraphs (d)(3)(iv) through (x) as (d)(3)(iii) through (ix). 3.By revising paragraphs (d)(1)(i), (d)(1)(ii)(A)(1)(viii) through (ix), (d)(1)(ii)(B)(1)(i), (d)(1)(ii)(B)(1)(vi) through (vii), (d)(1)(ii)(B)(1)(ix), (d)(2)(i), (d)(4)(i)(B), (d)(4)(i)(E), (d)(4)(ii)(B), (d)(4)(iii), (i)(1) introductory text, (i)(1)(i) through (iii), (i)(2) introductory text, and (i)(2)(iii). end regulatory text
(i) [The text of the proposed amendment to § 1.1474-1(d)(1)(i) is the same as the text of § 1.1474-1T(d)(1)(i) published elsewhere in this issue of the Federal Register].
(viii) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(A)(1)(viii) is the same as the text of § 1.1474-1T(d)(1)(ii)(A)(1)(viii) published elsewhere in this issue of the Federal Register].
(ix) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(A)(1)(ix) is the same as the text of § 1.1474-1T(d)(1)(ii)(A)(1)(ix) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(B)(1)(i) is the same as the text of § 1.1474-1T(d)(1)(ii)(B)(1)(i) published elsewhere in this issue of the Federal Register].
(vi) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(B)(1)(vi) is the same as the text of § 1.1474-1T(d)(1)(ii)(B)(1)(vi) published elsewhere in this issue of the Federal Register].
(vii) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(B)(1)(vii) is the same as the text of § 1.1474-1T(d)(1)(ii)(B)(1)(vii) published elsewhere in this issue of the Federal Register].
(ix) [The text of the proposed amendment to § 1.1474-1(d)(1)(ii)(B)(1)(ix) is the same as the text of § 1.1474-1T(d)(1)(ii)(B)(1)(ix) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1474-1(d)(2)(i) is the same as the text of § 1.1474-1T(d)(2)(i) through (d)(2)(i)(C) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1474-1(d)(4)(i)(B) is the same as the text of § 1.1474-1T(d)(4)(i)(B) published elsewhere in this issue of the Federal Register].
(E) [The text of the proposed amendment to § 1.1474-1(d)(4)(i)(E) is the same as the text of § 1.1474-1T(d)(4)(i)(E) published elsewhere in this issue of the Federal Register].
(B) [The text of the proposed amendment to § 1.1474-1(d)(4)(ii)(B) is the same as the text of § 1.1474-1T(d)(4)(ii)(B) published elsewhere in this issue of the Federal Register].
(C) [The text of the proposed amendment to § 1.1474-1(d)(4)(ii)(C) is the same as the text of § 1.1474-1T(d)(4)(ii)(C) published elsewhere in this issue of the Federal Register].
[The text of the proposed amendment to § 1.1474-1(d)(4)(iii) is the same as the text of § 1.1474-1T(d)(4)(iii) through (d)(4)(iii)(C) published elsewhere in this issue of the Federal Register].
(1) [The text of the proposed amendment to § 1.1474-1(i)(1) introductory text is the same as the text of § 1.1474-1T(i)(1) published elsewhere in this issue of the Federal Register].
(i) [The text of the proposed amendment to § 1.1474-1(i)(1)(i) is the same as the text of § 1.1474-1T(i)(1)(i) published elsewhere in this issue of the Federal Register].
(ii) [The text of the proposed amendment to § 1.1474-1(i)(1)(ii) is the same as the text of § 1.1474-1T(i)(1)(ii) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1474-1(i)(1)(iii) is the same as the text of § 1.1474-1T(i)(1)(iii) published elsewhere in this issue of the Federal Register].
(2) [The text of the proposed amendment to § 1.1474-1(i)(2) introductory text is the same as the text of § 1.1474-1T(i)(2) published elsewhere in this issue of the Federal Register].
(iii) [The text of the proposed amendment to § 1.1474-1(i)(2)(iii) is the same as the text of § 1.1474-1T(i)(2)(iii) published elsewhere in this issue of the Federal Register].
Par. 11. Section 1.1474-6 is amended by:
1.Revising paragraph (b)(1). 2.Redesignating paragraph (f) as paragraph (g). 3.Adding new paragraph (f). end regulatory text
(1) [The text of the proposed amendment to § 1.1474-6(b)(1) is the same as the text of § 1.1474-6T(b)(1) published elsewhere in this issue of the Federal Register].
(f) [The text of proposed § 1.1474-6(f) is the same as the text of § 1.1474-6T(f) published elsewhere in this issue of the Federal Register].