Internal Revenue Bulletin:  2013-21 

May 20, 2013 


Table of Contents

Announcement 2013-30 Announcement 2013-30

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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