Finance et marchés · 06/11/20201 min de lecture
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
Traduction automatique locale · Langue originale de la source
Résumé
This document contains regulations that provide guidance for certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.