The U.S. IRS and Treasury have issued a correcting amendment to the final regulations on Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in a U.S. Trade or Business (TD 9926). The regulations were originally published in the Federal Register on 30 November 2020 and are generally effective on that date. The correcting amendment was published on 8 March 2021.
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SUMMARY:
This document contains a correction to final regulations (Treasury Deci…