Bookkeeping

26 CFR § 1 171-2 Amortization of bond premium. Electronic Code of Federal Regulations e-CFR LII Legal Information Institute

For example, an account maintained with a branch of a United States bank that is physically located outside of the United States is a foreign financial account. An account maintained with a branch of a foreign bank that is physically located in the United States isn’t a foreign financial account. If, during 2022, you cashed …

26 CFR § 1 171-2 Amortization of bond premium. Electronic Code of Federal Regulations e-CFR LII Legal Information Institute Read More »