Section 1446(f) Final Regulations: Key Changes to Guidance on Non-Publicly Traded Partnership Interest Transfers by Non-U.S. Persons
Section 1446(f) Proposed Regulations: Key Guidance on Partnership Interest Transfers by Non-U.S. Persons
Tax Reform – I.R.S. Updates Withholding Tax Guidance on Sales of Partnership Interests
IRS Updates Ruling Policy on Corporate Business Purpose and Device Requirements under Section 355
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