Special Rules To Reduce Section 1446 Withholding; Correcting Amendment
other · IRS · Rule · Published 2020-06-11 · Effective 2020-06-11 · 85 FR 35557
Document
Document number
2020-11111
Federal Register citation
85 FR 35557
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2020-06-11
Effective date
2020-06-11
Treasury docket
TD 9394
Abstract
This document contains corrections to Treasury Decision 9394, which was published in the Federal Register on Tuesday, April 29, 2008. Treasury Decision 9394 contained final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership's obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner.