TD 9926-Regulations Providing Guidance Under Section 1446(f)

Nonresident aliens and foreign corporations are taxable in the United States on taxable income which is effectively connected with the conduct of a trade or business within the United States. This document contains proposed regulations implementing certain sections of the Internal Revenue Code, including sections added to the Internal Revenue Code by the Tax Cuts and Jobs Act, 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 latest form for TD 9926-Regulations Providing Guidance Under Section 1446(f) expires 2023-11-30 and can be found here.