withholding foreign partnership definition
withholding foreign partnership means a foreign partnership that has entered into a withholding agreement with the United States of America in which it agrees to assume primary withholding responsibility for all payments which are made to it for its partners, beneficiaries or owners;
withholding foreign partnership or “WP” has the meaning set forth in §1.1471-1(b)(149).
withholding foreign partnership. (or “WFP”) means a foreign partnership that has entered into a withholding agreement (other than an FFI Agreement) with the IRS.