# Special Rules To Reduce Section 1446 Withholding; Correction
> **IRS** · Correcting amendments. · Published 2009-04-02 · Effective 2009-04-02 · 74 FR 14931
## Document
- **Document number:** E9-7392
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 14931
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-04-02
- **Effective date:** 2009-04-02
- **Treasury docket:** TD 9394
## Abstract

This document contains corrections to final regulations (TD 9394) that were published in the Federal Register on Tuesday, April 29, 2008 (73 FR 23069) 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/04/02/E9-7392/special-rules-to-reduce-section-1446-withholding-correction)
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