Federal (United States) · Session law
Subtitle A
13 sections
13 sections
- Pub. L. 111-147, tit. V, subtit. A, pt. I, sec. 501REPORTING ON CERTAIN FOREIGN ACCOUNTS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. I, sec. 502REPEAL OF CERTAIN FOREIGN EXCEPTIONS TO REGISTERED BOND REQUIREMENTS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. II, sec. 511DISCLOSURE OF INFORMATION WITH RESPECT TO FOREIGN FINANCIAL ASSETS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. II, sec. 512PENALTIES FOR UNDERPAYMENTS ATTRIBUTABLE TO UNDISCLOSED FOREIGN FINANCIAL ASSETS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. II, sec. 513MODIFICATION OF STATUTE OF LIMITATIONS FOR SIGNIFICANT OMISSION OF INCOME IN CONNECTION WITH FOREIGN ASSETS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. III, sec. 521REPORTING OF ACTIVITIES WITH RESPECT TO PASSIVE FOREIGN INVESTMENT COMPANIES.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. III, sec. 522PERMITTED TO REQUIRE FINANCIAL INSTITUTIONS TO FILE CERTAIN RETURNS RELATED TO WITHHOLDING ON FOREIGN TRANSFERS ELECTRONICALLY.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 531CLARIFICATIONS WITH RESPECT TO FOREIGN TRUSTS WHICH ARE TREATED AS HAVING A UNITED STATES BENEFICIARY.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 532PRESUMPTION THAT FOREIGN TRUST HAS UNITED STATES BENEFICIARY.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 533UNCOMPENSATED USE OF TRUST PROPERTY.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 534REPORTING REQUIREMENT OF UNITED STATES OWNERS OF FOREIGN TRUSTS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 535MINIMUM PENALTY WITH RESPECT TO FAILURE TO REPORT ON CERTAIN FOREIGN TRUSTS.Enacted
- Pub. L. 111-147, tit. V, subtit. A, pt. V, sec. 541SUBSTITUTE DIVIDENDS AND DIVIDEND EQUIVALENT PAYMENTS RECEIVED BY FOREIGN PERSONS TREATED AS DIVIDENDS.Enacted