Instructions for Form W-8ECI (Rev. October 2021)

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interests (section 1445), to a foreign partner's share of effectively connected taxable income (section 1446(a)), and to a foreign person’s amount realized from the disposition for a gain of an interest in a partnership engaged in a U.S. trade or business (section 1446(f)). With respect to section 1446(f), an exception from

  Instructions, Foreign, Interest, Partner, Foreign partner