Withholding for foreign partners

Basile, John; Morris, Edwin B.
April 1995
CPA Journal;Apr95, Vol. 65 Issue 4, p52
Academic Journal
Reports that withholding rules under Sec. 1446 are often overlooked by unwary accountants. Special rules for publicly traded partnerships; Requirements from businesses with foreign partners; Elaboration on the concept of `effectively connected taxable income.'


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