Publication 515 |
2001 Tax Year |
Introduction
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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Internal Revenue Service
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