ADMINISTRATIVE

Internal Revenue Bulletin 2005-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2005–68, page 613. This document contains corrections to proposed regulations (REG–108524–00, 2005–23 I.R.B. 1209) under section 1446 of the Code relating to the circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner’s allocable share of effectively connected taxable income.

September 26, 2005 2005–39 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-39

Internal Revenue Bulletin 2005-39

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