| http://www.w3.org/ns/prov#value | - Commentators requested that the final regulations retain current rules that allow brokers to determine that a customer is a foreign corporation by relying upon the name of the customer or upon a certification on a Form W-8 such as Form W-8BEN, ???Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.??? These current rules were not retained in the proposed regulations
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