Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts

Taxes To Enforce Reporting On Certain Foreign Accounts

Pathway

Title 26 > Subtitle A > Chapter 4

Details

• Reference: Chapter 4
• Legend: Taxes To Enforce Reporting On Certain Foreign Accounts
• USCode Year: 2013

Provision Content

Prior Provisions

A prior chapter 4, consisting of sections 1481 and 1482, which related to rules applicable to recovery of excessive profits on government contracts, was repealed by Pub. L. 101–508, title XI, §11801(a)(37), Nov. 5, 1990, 104 Stat. 1388–521.

Section 1481, acts Aug. 16, 1954, ch. 736, 68A Stat. 362; June 21, 1965, Pub. L. 89–44, title VIII, §809(d)(5)(B), 79 Stat. 168; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(157), 1906(b)(13)(A), 1951(b)(14)(A), 90 Stat. 1789, 1834, 1840, related to mitigation of effect of renegotiation of government contracts.

Section 1482, added Pub. L. 85–866, title I, §62(a), Sept. 2, 1958, 72 Stat. 1648, related to readjustment for repayments made pursuant to price redeterminations.

U.S. Encyclopedia of Law Coverage

Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts in the Legal Encyclopedia: Income Taxes

In this entry about Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1400Q in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1400Q, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 4/Section 1471 – Withholdable Payments to Foreign Financial Institutions
• Title 26/Subtitle A/Chapter 4/Section 1472 – Withholdable Payments to Other Foreign Entities
• Title 26/Subtitle A/Chapter 4/Section 1473 – Definitions
• Title 26/Subtitle A/Chapter 4/Section 1474 – Special Rules