IRS Corrects Final Chapter 4 Regs on Verification Requirements

Chapter 4 Regulations Relating to Verification and Certification Requirements
for Certain Entities and Reporting by Foreign Financial Institutions

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1

[Treasury Department 9852]

RIN 1545-BL96

Correction

In rule document 2019-05527 appearing on pages 10976 - 10989 in the issue of March 25, 2019, make the following corrections:

§1.1471-4 [Corrected]

1. On page 10981, in the third column, in paragraph (j), in the 6^th and 10^th lines "March 26, 2019" should read "March 25, 2019".

§1.1471-5 [Corrected]

2. On page 10987, in the first column, in paragraph (m), in the 6^th and 11^th lines "March 26, 2019" should read "March 25, 2019".

§1.1472-1 [Corrected]

3. On page 10989, in the third column, in paragraph (h), in the 5^th and 9^th lines "March 26, 2019" should read "March 25, 2019".