The U.S. IRS and Treasury have issued 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), which were published in the Federal Register on 30 November 2020. The regulations are generally effective from 30 November 2020, although different applicability dates are provided for certain provisions.
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SUMMARY:
This document contains final regulations that provide guidance related to the wit…