Foreign partnership means an association of two or more persons to carry on as co-owners of a business for profit formed under the laws of any state or jurisdiction other than the Commonwealth, and includes, for all purposes of the laws of the Commonwealth, a foreign registered limited liability partnership.
Foreign partnership means an unincorporated entity formed under the law of a jurisdiction other than this state which would be a partnership if formed under the law of this state. The term includes a foreign limited liability partnership.
Examples of Foreign partnership in a sentence
If no such form is submitted for purposes of section 1441, such non- resident alien shall submit Form W– 8BEN for purposes of section 1446.(C) Foreign partnership.
Foreign partnership fails to pay 1446 tax but sole foreign partner pays all tax required to be shown on the partner’s U.S. income tax return.
A domestic partnership is a partnership described in section 7701(a)(4).(3) Foreign partnership.
Foreign partnership & foreign income – no deferral for U.S. partners since need foreign corporate status to avoid conduit, transparent treatment; includes an LLC treated as a partnership.Planning: Use a foreign “blocker” corp.
United States person is defined in section 7701(a)(30).(3) Foreign partnership.
More Definitions of Foreign partnership
Foreign partnership foreign trust", "foreign estate", "foreign person", "affiliate" of a "foreign person" or a "United States intermediary" of a "foreign person" within the meaning of IRC Sections 897 and 1445, the Foreign Investments in Real Property Tax Act of 1980, the International Foreign Investment Survey Act of 1976, the Agricultural Foreign Investment Disclosure Act of 1978, or the regulations promulgated pursuant to such Acts or any amendments to such Acts.
Foreign partnership means an association that would be a partnership subject to this chapter but for the fact that its govern- ing law is not the law of this state. The term includes a foreign lim- ited liability partnership.
Foreign partnership means any partnership that is formed under the laws of any jurisdiction other than the United States of America or any State thereof.
Foreign partnership foreign trust" or "foreign estate" under Section 1445 of the Code, and containing all such other information as is required to comply with the requirements of such Section.
Foreign partnership. ’ means a partnership formed under the laws of any state other than this state or under the laws of a foreign country.
Foreign partnership means a partnership formed under
Foreign partnership means an unincorporated entity formed under the law of a