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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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