Turkey added to the current published list of countries with which the United States has in force an information exchange agreement, such that interest paid to residents of such countries must be reported by payors to the extent required under Treas. Reg. §1.6049-4(b)(5) and Reg. §1.6049-8(a), the IRS provided Sept. 22. Rev. Proc. 2021-32 is superseded. [Rev. Proc. 2022-35, 2022-40 I.R.B. __ (Oct. 3, 2022)]
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