Reg. § 1.1474-7 Confidentiality of information.

26 CFR § 1.1474-7eCFR, current through 2026-07-14

(a) Confidentiality of information Pursuant to section , the provisions of shall apply (substituting “sections through ” for “section ”) to information obtained or used in connection with the requirements of chapter 4.

(b) Exception for disclosure of participating FFIs Pursuant to section , the identity of a participating FFI or deemed-compliant FFI shall not be treated as return information for purposes of section .

(c) Effective/applicability date This section applies January 28, 2013.

[T.D. 9610, 78 FR 5994, Jan. 28, 2013]

Source: decipher.legal/cfr/26/1.1474-7 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14