# Special Rules To Reduce Section 1446 Withholding
> **IRS** · Final regulations and removal of temporary regulations. · Published 2008-04-29 · Effective 2008-04-29 · 73 FR 23069
## Document
- **Document number:** E8-9356
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 23069
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-04-29
- **Effective date:** 2008-04-29
- **Treasury docket:** TD 9394
## Abstract

This document contains final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership's obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner. The regulations will affect partnerships engaged in a trade or business in the United States that have one or more foreign partners. The final regulations also include conforming amendments to Sec. Sec. 1.1446-3 and 1.1446-5 and to regulations under sections 1464, 6071, 6091, 6151, 6302, 6402, 6414, and 6722.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/04/29/E8-9356/special-rules-to-reduce-section-1446-withholding)
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