(a) Confidentiality of information. Pursuant to section 1474(c)(1), the provisions of Sec. 31.3406(f)-1(a) of this chapter shall apply (substituting ``sections 1471 through 1474'' for ``section 3406'') to information obtained or used in connection with the requirements of chapter 4.
(b) Exception for disclosure of participating FFIs. Pursuant to section 1474(c)(2), the identity of a participating FFI or deemed-compliant FFI shall not be treated as return information for purposes of section 6103.
(c) Effective/applicability date. This section applies January 28, 2013. [T.D. 9610, 78 FR 5994, Jan. 28, 2013]
MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS Sec. 1.1481-1 [Reserved]
Tax on Transfers To Avoid Income Tax