PwC formatted version of temporary & final FATCA regulations

March 2014
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PwC formatted version of temporary & final FATCA regulations

At a glance

PwC has updated its formatted version of the FATCA regulations to include the changes released by the US Treasury on 6 March 2014.

PwC has updated its formatted version of the FATCA regulations. The new edition is available for download  by following  the link above.

The regulations

  • The US Department of the Treasury and the Internal Revenue Service (IRS) released on 20 February 2014 temporary and final regulations for FATCA as well as changes to coordinate the FATCA regulations with Chapters 3 and 61 and Section 3406 of the Internal Revenue Code.
  • The 20 February release was updated by the Federal Register on 3 March and again on 6 March. While most of the changes from the initial release were minor, some were more substantial.  The final official version of the regulations is available at the Federal Register web site (Link).

Upcoming publication

  • PwC will prepare a formatted version of the updated Chapter 3 regulations.

The PwC formatted regulations were prepared as a courtesy and should not be regarded as an authoritative reference to the FATCA regulations or the publications cited above. The document is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

PwC is not responsible for any errors or omissions, or for the results obtained from the use of the document. All information in the document is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied.