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Bulletin No. 2013-21 May 20, 2013

ADMINISTRATIVE

Internal Revenue Bulletin 2013-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2013–30, page 1134. This announcement provides that for payments due in 2013, a 2012-2013 fiscal year partnership should pay withholding tax under section 1446 on effectively connected taxable income allocable to foreign individual partners at the rates in effect in 2012.

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▸Contents — Internal Revenue Bulletin 2013-21
Internal Revenue Bulletin 2013-21

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