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Finance & markets · 06/11/2020Updated: 10/17/2026 · 1 min read

Regulations for Foreign Persons on Partnership Interests in US Trade or Business

The document outlines rules for foreign individuals who recognize gains or losses from selling or exchanging partnership interests in US-based trade or businesses, as well as partnerships with foreign partners.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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