SECTION 2. DEFINITIONS
Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States
For purposes of this Agreement, the terms listed below are defined as follows:
Sec. 2.01. Agreement . “Agreement” means this Agreement between WP and the IRS. All appendices to this Agreement and WP’s application to become a withholding foreign partnership are incorporated into this Agreement by reference.
Sec. 2.02. Amounts Subject to NRA Withholding . An “amount subject to NRA withholding” is an amount described in Treas. Reg. § 1.1441–2(a). An amount subject to NRA withholding shall not include interest paid as part of
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