Treasury Regulations · 26 CFR
§ 1.1474-7. Confidentiality of information.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1474
Cite as 26 CFR § 1.1474-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 28, 2013 by T.D. 9610
- Issued under
- 26 U.S.C. § 1474
- Length
- 93 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 1
¶(a) Confidentiality of information. Pursuant to section 1474(c)(1), the provisions of § 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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1474 Special rules
- § 1471 Withholdable payments to foreign financial institutions
- § 3406 Backup withholding
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9610 (78 FR 5994)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information Reporting by Foreign Financial Institutions