Withholdable payment definition
Withholdable payment means any payment of fixed or determinable annual or periodical gains, profits and income from sources within the U.S., to the extent treated as a withholdable payment in Chapter 4 of the Code and regulations issued thereunder.
Withholdable payment described in section 1473(1)(A)(i) of the Code (which relates to payments of interest and certain other payments from sources within the US), 1 July 2014;
Withholdable payment has the meaning set forth in
More Definitions of Withholdable payment
Withholdable payment described in section 1473(1)(A)(ii) of the Code (which relates to “gross proceeds” from the disposition of property of a type that can produce interest from sources within the U.S.), 1 January 2017; or
Withholdable payment means any payment of U.S. source fixed or determinable annual or periodical (FDAP) income, and for sales or other dispositions occurring after December 31, 2018, any gross proceeds from the sale or other disposition of any property of a type that can produce interest or dividends that are U.S. source FDAP income.
Withholdable payment means, including but not limited to, any payment of Fixed, Determinable, Annual, Periodical (FDAP) income, profits, and gains derived from the United States, including but not limited to: interest, dividends, rents, salary, wages, remuneration, annuities, compensation, remuneration, and allowance, as well as Gross proceeds gained from the sale or disposal of any property which may produce income in interest or dividends derived from the United States, including but not limited to stock and/or bond.
Withholdable payment means a withholdable payment as defined under the relevant U.S. regulations.
Withholdable payment means a payment described in
Withholdable payment means any payment of U.S. source fixed or determinable annual or periodical (FDAP) income, and for sales or other dispositions occurring after December 31, 2018, any gross proceeds
Withholdable payment means an amount described in §1.1473-1(a).