IRS issues IRC Section 1446(f) final regulations addressing tax withholding on transfers of partnership interests

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October 7, 2020
2020-2419

The IRS has issued final regulations (TD 9926) with guidance on tax withholding and information reporting for certain dispositions of interests in partnerships that are engaged in a trade or business in the United States. Underlying proposed regulations were published in May 2019 (see Tax Alert 2019-0920). A Tax Alert on the regulations is forthcoming.

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