---
kind: "section"
citation: "31 C.F.R. § 850.402"
title: "31"
number: "850.402"
heading: "Notification of actions of a controlled foreign entity."
url: "https://uscodex.org/cfr/31/850.402"
---

# §850.402. Notification of actions of a controlled foreign entity.


A U.S. person shall file a notification with the Department of the Treasury pursuant to [§ 850.404](/cfr/31/850.404.md) with respect to any transaction by a controlled foreign entity of that U.S. person that would be a notifiable transaction if engaged in by a U.S. person.


## Notes

### Authority

Authority: 50 U.S.C. 1701 et seq.; E.O. 14105, 88 FR 54867, 31 U.S.C. 321.

### Source

Source: 89 FR 90462, Nov. 15, 2024, unless otherwise noted.