# Special Rules To Reduce Section 1446 Withholding; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2020-06-11 · Effective 2020-06-11 · 85 FR 35557
## Document
- **Document number:** 2020-11111
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 35557
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/06/11/2020-11111/special-rules-to-reduce-section-1446-withholding-correcting-amendment)
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