federal_register: E6-9151

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E6-9151 Revisions to Regulations Relating To Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments Proposed Rule This document contains proposed regulations under sections 871 and 881 of the Internal Revenue Code (Code) relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. These regulations clarify how the portfolio interest rules apply with respect to interest paid to a partnership (or simple or grantor trust) that has foreign partners (or beneficiaries or owners). This document also provides notice of a public hearing. 2006-06-13 2006 6 https://www.federalregister.gov/documents/2006/06/13/E6-9151/revisions-to-regulations-relating-to-repeal-of-tax-on-interest-of-nonresident-alien-individuals-and https://www.govinfo.gov/content/pkg/FR-2006-06-13/pdf/E6-9151.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under sections 871 and 881 of the Internal Revenue Code (Code) relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. These... 1545-BF64

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