Title: Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business; Correcting Amendment
other · IRS · Rule · Published 2021-03-08 · Effective 2021-03-08 · 86 FR 13191
Document
Document number
2021-00504
Federal Register citation
86 FR 13191
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2021-03-08
Effective date
2021-03-08
Treasury docket
TD 9926
Abstract
This document contains a correction to final regulations (Treasury Decision 9926) that were published in the Federal Register on Monday, November 30, 2020. The final regulations 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.