# Title: Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2021-03-08 · Effective 2021-03-08 · 86 FR 13191
## Document
- **Document number:** 2021-00504
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 13191
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/03/08/2021-00504/title-withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged)
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