Epstein Index›Documents›EFTA01391380
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01391380: Withheld (DS10)

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This document contains provisions regarding foreign tax withholding treatment for Limited Partners subject to U.S. federal income taxation, allowing them to elect how to treat withheld foreign taxes for tax purposes.

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withheldtreat

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Excerpt 1
applicable limitations, a Limited Partner that is subject to U.S. federal income taxation generally should be entitled to elect to treat foreign taxes **withheld**

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Source: U.S. Department of Justice

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