# Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business
> **IRS** · Final rule. · Published 2020-11-30 · Effective 2020-11-30 · 85 FR 76910
## Document
- **Document number:** 2020-22619
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 76910
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-11-30
- **Effective date:** 2020-11-30
- **Treasury docket:** TD 9926
## Abstract

This document contains final regulations that provide guidance related to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in a trade or business within the United States. The final regulations affect 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, and persons that acquire those interests. The final regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/11/30/2020-22619/withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged-in-a)
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