# Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
> **IRS** · Final regulations and temporary regulations. · Published 2020-11-06 · Effective 2020-11-06 · 85 FR 70958
## Document
- **Document number:** 2020-21165
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 70958
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/11/06/2020-21165/gain-or-loss-of-foreign-persons-from-sale-or-exchange-of-certain-partnership-interests)
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