Internal Revenue Bulletin:  2005-39 

September 26, 2005 


Table of Contents

Announcement 2005-68 Announcement 2005-68

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.

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