Letters

Request for delay in implementation of Section 1446(f)

Summary

SIFMA provided comments to the Treasury and IRS  with respect to the implementation of the new requirements in Section 13501 of P.L. 115-97 that apply to sales of a partnership interest by a foreign person: the new withholding tax in Section 1446(f) and the modification of effectively connected income in Section 864(c)(8).

See also:
Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f)

PDF

Submitted To

Treasury Department, IRS

Submitted By

SIFMA

Committee

Federal Tax Committee, Compliance and Regulatory Policy Committee

Date

13

February

2018