Example: bankruptcy
BNA - FIRPTA - Understanding U.S. Taxation of Foreign ...
• 1445(e)(3) – Distribution by USRPHC to foreign shareholders if a redemption under section 302 or liquidating distribution (or 301 distribution that is not a dividend) – withholding on 10% of the amount realized by the foreign shareholder. • 1445(e)(4) – Taxable Distributions by Domestic or Foreign Partnerships.
Download BNA - FIRPTA - Understanding U.S. Taxation of Foreign ...
15
Information
Domain:
Source:
Link to this page: