Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
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The work Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
Resource Information
The work Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)
- 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),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Uncle Sam meets uncle Scrooge : temporary regulations on foreign partner withholding (part 2)Work of
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