Finanças e mercados · 06/11/20201 min de leitura
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
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Resumo
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.