Finanse i rynek · 6.11.20201 min czytania
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
Automatyczne tłumaczenie lokalne · Oryginalny język źródła
Streszczenie
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.