Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
other · IRS · Rule · Published 2020-11-06 · Effective 2020-11-06 · 85 FR 70958
Document
Document number
2020-21165
Federal Register citation
85 FR 70958
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2020-11-06
Effective date
2020-11-06
Treasury docket
TD 9919
Abstract
This document contains regulations that provide guidance for certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.