Temporary & final FATCA regulations - PwC formatted version

PwC has updated its formatted version of the FATCA regulations. The new edition is available for download by following this link.

The regulations

The US Department of the Treasury and the Internal Revenue Service (IRS) released on 20 February 2014 temporary and final regulations for FATCA as well as changes to coordinate the FATCA regulations with Chapters 3 and 61 and Section 3406 of the Internal Revenue Code.
The 20 February release was updated by the Federal Register on 3 March and again on 6 March. While most of the changes from the initial release were minor, some were more substantial. The final official version of the regulations is available at the Federal Register web site (Link).

The document includes the preamble, temporary and final FATCA regulations, and sections 1471 – 1474 of the Internal Revenue Code.
The changes in the 6 March final publication in the Federal Register are included.
Temporary regulations are presented immediately below the paragraphs they replace. The deleted text is not shown, except in cases where paragraph titles were changed. A complete redline markup version showing deleted text is available.
Hyperlinks in the document allow readers to follow references between sections. In order to return to the previous spot, press when reading on a PC or laptop.
The navigation panel on the left side allows users to jump directly to any section in the document or to specific definitions.
Page headers indicate the section of the regulations on the page to facilitate quick scanning.
The new version is imprinted near the bottom right corner of the cover as Ver. 1.1 / 24 March 2014. If you previously downloaded an earlier version and still see that version when you click the link above, it may be necessary to delete temporary files in your browser and access the link again.