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Get IRS 8926 Instructions 2017

Lated person if less than 10% of the profits and capital interest in the partnership are held by partners not subject to U.S. income tax on the interest. However, the partners may be related persons. If a treaty between the United States and a foreign country reduces the rate of income tax imposed on a partner's share of any interest paid or accrued to a partnership, that partner's interests in the partnership are treated as held in part by a person subject to and in part by a person not subject.

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