Gain on sale of certain partnership interests

Gain on sale of certain partnership interests

KPMG reports

Final regulations

Sep 21, 2020 - Final and temporary regulations: Section 864(c)(8) and tax treatment on sale of U.S. trade or business partnership interests on a look-through basis (text of regulations)

Proposed regulations

May 9, 2019 - KPMG report: Proposed regulations, withholding obligations incident to transfers of interests by foreign partners, partnerships engaged in U.S. trade or business

May 7, 2019 - Proposed regulations: Tax withholding, information reporting concerning partnerships with foreign partners (text of regulations)

Dec 26, 2018 - Proposed regulations under section 864(c)(8) released to Federal Register

Dec 21, 2018 - KPMG report: Initial impressions of proposed regulations under section 864(c)(8)

Dec 20, 2018 - Proposed regulations under section 864(c)(8) (text of regulations)

Dec 12, 2018 - OIRA review completed, proposed regulations under section 864(c)(8)

Dec 4, 2018 - Proposed regulations pending OIRA review, gain or loss from sales of U.S. partnership interests

Notices

Apr 2, 2018 - Initial impressions on Notice 2018-29, withholding on transfers of non-publicly traded partnership interests

Apr 2, 2018 - Notice 2018-29: Transfers of non-publicly traded partnership interests, withholding on transfers

Back to homepage of index

Print friendly version