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