IRS Prop. Reg.: Comments Submitted on Withholding of Tax, Information Reporting Regarding Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (IRC §1446)

July 15, 2019, 8:40 PM

Public comments released July 12 on REG-105476-18 that relate to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in the conduct of a trade or business within the United States. The proposed regulations implement tax code Section 1446(f), as added by the 2017 tax act, Pub. L. No. 115-97. [Comments from Investment Industry Assoc. of Canada (IIAC), Comments from Swiss Bankers Assoc. (SBA), Comments from PricewaterhouseCoopers LLP, Comments from the Master Limited Partnership Assoc. (MLPA), Comments from Justin Hopkins]

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