Publication 515 |
2000 Tax Year |
This publication is for withholding agents who pay income to
foreign persons, including nonresident aliens, foreign corporations,
foreign partnerships, foreign trusts, foreign estates, foreign
governments, and international organizations. Specifically, it
describes the persons responsible for withholding (withholding
agents), the types of income subject to withholding, and the
information return and tax return filing obligations of withholding
agents. In addition to discussing the rules that apply generally to
payments of U.S. source income to foreign persons, it also contains
sections on the withholding that applies to the disposition of U.S.
real property interests and the withholding by partnerships on income
effectively connected with the active conduct of a U.S. trade or
business.
Comments and suggestions.
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suggestions for future editions.
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Internal Revenue Service
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