... fund in its country of organization (for example, a foreign mutual fund). In addition, each holder of record of its equity interests and of its debt interests in excess of $50,000, as well ... interest, dividends, rents and other types of payments, regardless of whether they are currently subject to US withholding tax). Gross proceeds from the sale of any property that could produce ... above a stated threshold amount ($250,000 for accounts of entities maintained at an office or branch outside the US and $50,000 for accounts of individuals), a participating FFI must generally...