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Expert Analysis

Inside Recent IRS Guidance On Withholding In Partner Sales

By Richard Zarin, William Zimmerman and Gabriel Quihuis (April 25, 2018, 5:41 PM EDT) -- The Internal Revenue Service issued Notice 2018-29 on April 2, announcing that the U.S. Treasury Department and IRS intend to issue rules, regulations, and procedures that will provide qualifications from or reductions in the amount of withholding required to be imposed on the transfer of nonpublicly traded partnership interests by non-U.S. persons, as well as other clarifications on implementing this rule. The notice also contains interim guidance on which taxpayers may rely pending issuance of such regulations....

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