PTP with Qualified Notice：26 CFR § 1.1446

26 CFR § 1.1446

(4)Qualifiednotice.Forpurposesofthissection,aqualifiednoticeisanoticefromapubliclytradedpartnershipthatstatestheamountofadistribution ...。其他文章還包含有：「RulesApplicabletoPubliclyTradedPartnerships」、「公開交易合夥事業(PTP)類型商品扣稅訊息說明」、「taxwithholdingforU.S.PubliclyTradedPartnerships」、「IRSissuesadditionalguidanceforbrokersontransfersof...」、「PubliclyTradedPartnership(“PT...

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Rules Applicable to Publicly Traded Partnerships

https://www.irs.gov

... qualified notice given to the nominee by the PTP. If a nominee is designated as the withholding agent, the obligation to withhold is imposed ...

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公開交易合夥事業(PTP)類型商品扣稅訊息說明

https://www.yuantabank.com.tw

2.另依該法第1446條(f)項-4(b)(3)(ii)之規定，若PTP商品之發行者(公司/ETF發行商etc..)符合此規範之稅務資格並發出合格聲明(Qualified Notice)，則該商品於聲明有效期間92 ...

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tax withholding for U.S. Publicly Traded Partnerships

https://www.ice.com

... PTP issues a periodic Qualified Notice (QN). Furthermore, PTP status of some ... The Qualified Notice may include information relating to the 10-percent ...

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IRS issues additional guidance for brokers on transfers of ...

https://taxnews.ey.com

The qualified notice must state, as of the PTP designated date, that either (1) the PTP represents that effectively connected gain on a ...

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Publicly Traded Partnership (“PTPs”) Qualified Notices

https://www.dtcc.com

Qualified Notices received from issuers. ... notices which outline the tax treatment of PTP distributions, if there is an amount in excess of.

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IRC Section 1446(f)

https://www.ice.com

The Qualified Notice may include information relating to the 10% exception to withholding set forth in the regulation. The main requirements of the 10% ...

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