Final INTL-79-91

Federal Register I Vol. 59. h;o. 2 3 9 / ITcdnesday. December 1 4 .
nu pair participant with more than ont
host family;
(41 A report bye certified public
eccounlanl atlesling l o h e sponsor's
compliance with the procedures and
reporting requirements set f o d in this

subpart;
(5) A report detailing the name of the
au pair, his w her host family
placement. location. and the names of
and regional organizational
.
- (6) A eompleleand
ser of all promotional
materials, b d u r e s , or pamphlets
disttibuted to eiiher host family or au
'

pair pdcipantr.
( 0 ) Sanctions. In addition to the
sandions provisions set lonh a!
§514.50. the Agency may undertake
immediate program revocation
p r o r e d m upon documented evidence
that a sponsor has failed to:
(I) Comply wiih the a u pair
placemen1 requirements set forth in
paragraph [e) above;
(2) Satis5 the selection requirements
for each individual au pair as set forth
in paragraph (dl above: a d
'
(3) Enforce and monitor host family's
compl~anmwith the stipend and hours
requirements sei fortb in paragrsph (j)
A -

above.

IFR k 94-307.13 Filed 12-13-94; 8 3 5 am1
BlLLwKi CODE - 1 4

'\

DEPARTM E N 1 OF THE TREASURY
Internal Revenue S e r v l ~ e
26 CFR Parts Iand 602

United States Persons With Respect
To Ce&h Foreign Corporations
A

AGENCY:

Inlnrcal Revenue S x i c t ?[IRS],

Treasary
ACTIOH: Final regulations.
This ducument cantains final
Income Tax Regulations relaling to
iafornation returns r e q ~ i of
d United
States persons with respect to annual
accounting periods 01 cefrain Iorcign
SJMMARY:

corporations. These regulations clarily
cecain requirements of [he lncon~eTax
Regulatiohs relaling to Form SFile Typeapplication/pdfFile Modified2007-08-24File Created2007-08-24