Arianne Plasencia

McDermott Will & Emery

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IRS Issues Final Regulations Concerning Withholding on Partnership Interest Transfers

The US Department of the Treasury and Internal Revenue Service (IRS) recently issued final regulations under section 1446(f), a provision enacted as part of the Tax Cuts and Jobs Act of 2017 (TCJA) that generally imposes a...more

10/26/2020  /  Income Taxes , IRS , New Regulations , Partnership Interests , Partnerships , Proposed Regulation , Tax Cuts and Jobs Act , Transfer of Interest , U.S. Treasury , Withholding Tax
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