Finanza e mercati · 06/11/20201 min di lettura
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
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.