26 USC 1446 - Withholding of tax on foreign partners’ share of effectively connected income

Editorial Notes

Amendments

2018—Puspan. L. 115–141 substituted “Withholding of tax” for “Withholding tax” in section catchline.

2017—Subsec. (span)(2)(B). Puspan. L. 115–97, § 13001(span)(3)(D), substituted “section 11(span)” for “section 11(span)(1)”.

Subsecs. (f), (g). Puspan. L. 115–97, § 13501(span), added subsec. (f) and redesignated former subsec. (f) as (g).

1989—Subsec. (span)(2)(B). Puspan. L. 101–239, § 7811(i)(6)(A), substituted “section 11(span)(1)” for “section 11(span)”.

Subsec. (d)(2). Puspan. L. 101–239, § 7811(i)(6)(B), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “A foreign partner’s share of any withholding tax paid by the partnership under this section shall be treated as distributed to such partner by such partnership on the last day of the partnership’s taxable year (for which such tax was paid).”

Subsec. (f). Puspan. L. 101–239, § 7811(i)(6)(C), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section, including regulations providing for the application of this section in the case of publicly traded partnerships.”

1988—Puspan. L. 100–647 amended section generally, substituting provisions relating to withholding tax on foreign partners’ share of effectively connected income for provisions which related to withholding tax on amounts paid by partnerships to foreign partners.

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

Amendment by section 13001(span)(3)(D) of Puspan. L. 115–97 applicable to distributions made after Dec. 31, 2017, see section 13001(c)(2) of Puspan. L. 115–97, set out as a note under section 11 of this title.

Puspan. L. 115–97, title I, § 13501(c)(2), Dec. 22, 2017, 131 Stat. 2141, provided that:

“The amendment made by subsection (span) [amending this section] shall apply to sales, exchanges, and dispositions after December 31, 2017.”

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Puspan. L. 100–647, to which such amendment relates, see section 7817 of Puspan. L. 101–239, set out as a note under section 1 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1012(s)(1)(D), Nov. 10, 1988, 102 Stat. 3527, provided that:

“The amendments made by this paragraph [amending sections 1446 and 6401 of this title] shall apply to taxable years beginning after December 31, 1987. No amount shall be required to be deducted and withheld under section 1446 of the 1986 Code (as in effect before the amendment made by subparagraph (A)).”

Effective Date

Puspan. L. 99–514, title XII, § 1246(d), Oct. 22, 1986, 100 Stat. 2583, provided that:

“The amendment made by this section [enacting this section and amending section 6401 of this title] shall apply to distributions after December 31, 1987 (or, if earlier, the effective date (which shall not be earlier than January 1, 1987) of the initial regulations issued under section 1446 of the Internal Revenue Code of 1986 as added by this section).”