March 18, 2018
Taxation of Foreign Persons Who Dispose of Interests in Partnerships
The Partnership Tax Practice Series 2018, Practicing Law Institute
Attorney Michael Karlin published an article for the Practicing Law Institute titled "Taxation of Foreign Persons Who Dispose of Interests in Partnerships." The article described questions that were raised by the creation of sections 864(c)(8) and 1446(f) of the Internal Revenue Code.
READ: Taxation of Foreign Persons Who Dispose of Interests in Partnerships