Andrew Mitchel LLC

TD 9919: Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests

Date: 2020-11-06
Links to Federal Register: HTML, PDF (Proposed Regulation: REG-113604-18 HTML, PDF)
Document Number: 2020-21165, RIN: 1545-BO86
Action: Final regulations and temporary regulations.

Abstract: This document contains regulations that provide guidance for certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.

Word frequency
Notable phrases   Frequency
foreign transferor      88
effectively connected gain      41
treated as effectively connected      36
aggregate deemed sale      31
foreign source inventory      30
fixed place of business      27
deemed sale gain (and|or) loss      27
attributable to (sales of) inventory      27
conduct of a trade or business      26
foreign source inventory ratio      24
deemed sale EC capital gain      20
interest in a partnership      18
date of the deemed sale      17
material change in circumstances      17
foreign source intangible      16
United States real property      14
maintained by the partnership      14
effectively connected gain or loss      12
treated as attributable to an office      9

Reg. Cites   Frequency
1.864(c)(8)-1(c)(2)(ii)(B)      14
1.864(c)(8)-1(c)(2)(i)      9
1.864(c)(8)-1(c)(2)(ii)(A)      8
1.864(c)(8)-1      7
1.864(c)(8)-1(c)(2)(ii)(E)      5
1.864(c)(8)-1(f)      5
1.897-7(c)      4
1.864(c)(8)-1(j)      3
1.897-7      3
1.864(c)(8)-1(c)(3)      3
1.864-7      3
1.864(c)(8)-1(c)(2)(ii)(C)      3
1.864(c)(8)-1(c)(2)(ii)(D)(2)      2
1.864(c)(8)-1(d)      2
1.864(c)(8)-1(h)      2
1.897-7T      2
1.864(c)(8)-1(c)(2)(ii)(C)(1)      2
1.864(c)(8)-1(c)(2)(i)(A)      2
1.864(c)(8)-1(c)(2)(ii)      2
1.864(c)(8)-1(c)(2)      2

Sec. Cites   Frequency
864(c)(8)      39
897      15
751(a)      14
1231      12
897(g)      8
741      6
754      5
864(c)(8)(B)      5
865(d)(2)      4
731      4
897(l)      3
865(e)(2)(A)      3
865(c)(4)(A)      3
865(c)(1)      3
453(b)      3
864(c)(5)(A)      3
897(k)      3
865(i)(1)      2
864      2

Authorities Referenced:


Statistics

Number of pages: 15, words: 15,339, sentences: 432
Average words per sentence: 35