The Resource Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)

Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)

Label
Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
Title
Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
Creator
Subject
Language
eng
Summary
This second of a two-part article examines the Temporary and Proposed Regulations, issued at the same time as the final Regulations under Section 1446 of the Internal Revenue Code. The Temporary and Proposed Regulations provide a procedure for certain foreign partners to certify certain losses and deductions to the partnership. This article looks closely at the Temporary Regulations. It also comments on the steps that a partnership with foreign partners might take to deal with the problems created by overwithholding and other aspects of the Section 1446 regime
Citation source
In: Journal of international taxation. - New York. - Vol. 16 (2005),
http://library.link/vocab/creatorName
  • Appel, A.I
  • Karlin, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • withholding agent
Label
Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
Instantiates
Publication
Label
Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932