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The IRS has issued correcting amendments to January final rules (T.D. 9610) implementing the Foreign Account Tax Compliance Act. The correcting amendments make technical modifications to the regulatory language in the law, the IRS says, and add such clarifications as a cross-reference in the definition of a foreign financial institution withholding statement to statement reporting required under Chapter 61. The changes were also made to ensure that the final regulations are coordinated with other rules contained in other regulations, the IRS says.
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