federal_register: 2020-11111

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2020-11111 Special Rules To Reduce Section 1446 Withholding; Correcting Amendment Rule This document contains corrections to Treasury Decision 9394, which was published in the Federal Register on Tuesday, April 29, 2008. Treasury Decision 9394 contained final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership's obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner. 2020-06-11 2020 6 https://www.federalregister.gov/documents/2020/06/11/2020-11111/special-rules-to-reduce-section-1446-withholding-correcting-amendment https://www.govinfo.gov/content/pkg/FR-2020-06-11/pdf/2020-11111.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to Treasury Decision 9394, which was published in the Federal Register on Tuesday, April 29, 2008. Treasury Decision 9394 contained final regulations regarding when a partnership may consider certain deductions and... 1545-BD80

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