Finanse publiczne · 05/11/2003

Section 1446 Regulations; Correction

This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on September 3, 2003 (68 FR 52466) regarding the obligation of a partnership to pay a withholding tax on effectively connected taxable income allocable under section 704 to a foreign partner.

Source: Federal Register — Department of the TreasuryOpen original release →

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