Hiring Incentives to Restore Employment Act/Title V/Subtitle A
Appearance
Subtitle A—Foreign Account Tax Compliance
Part I—INCREASED DISCLOSURE OF BENEFICIAL OWNERS
Part II—UNDER REPORTING WITH RESPECT TO FOREIGN ASSETS
Part III—OTHER DISCLOSURE PROVISIONS
Part IV—PROVISIONS RELATED TO FOREIGN TRUSTS
Part V—SUBSTITUTE DIVIDENDS AND DIVIDEND EQUIVALENT PAYMENTS RECEIVED BY FOREIGN PERSONS TREATED AS DIVIDENDS