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TREAS/IRS | RIN: 1545-AV10 | Publication ID: Spring 1999 |
Title: Regulations Under Sections 871, 881, and 894 Regarding Payments to Partnerships, and Other Transparent Arrangements | |
Abstract: Guidance under section 894(c) for imposing tax liability on foreign persons deriving US source income through partnerships or other transparent arrangements. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 871 26 USC 881 26 USC 894 |
Timetable:
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Additional Information: REG-104893-97 Drafting attorney: M. Grace Fleeman (202) 622-3880. Reviewing attorney: Elizabeth Karzon (202) 622-3880. CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Included in the Regulatory Plan: No | |
Agency Contact: M. Grace Fleeman Senior Technical Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3880 Email: m.g.fleeman@irscounsel.treas.gov |