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FEDERAL RESERVE BANK OF DALLAS
F IS C A L A G E N T O F T H E U N IT E D S T A T E S

Dallas, Texas, January 9, 1943

OW NERSHIP CERTIFICATE REQUIREM ENTS R E LA T IN G TO
INTE R EST PAYM E N TS ON OBLIGATIONS OF THE
U N ITE D STATES OR A N Y AG EN CY OR
IN S TR U M E N TA LIT Y THEREOF

To All Banking Institutions in the
Eleventh Federal Reserve District:

Treasury Decision 5204, approved December 28, 1942, amending Income
Tax Regulations 103, referred to in our circular letter of December 29,1941,
eliminates the provisions for the filing of ownership certificates by citizens
and resident individuals and fiduciaries, resident partnerships and non­
resident partnerships all of the members of which are citizens or residents
of the United States, presenting interest coupons from obligations of the
United States or any agency or instrumentality thereof, on or after Jan­
uary 1, 1943.
The new decision continues the provision for the filing of ownership
certificates, Treasury Form 1001, by nonresident aliens, nonresident part­
nerships composed in whole or in part of nonresident aliens, nonresident
foreign corporations, or where the o^vner is unknown, presenting for pay­
ment interest coupons from any securities.

Yours very truly,
R. R. G ILBERT
President

This publication was digitized and made available by the Federal Reserve Bank of Dallas' Historical Library (FedHistory@dal.frb.org)


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