§14462

1 cases·1 cited

Statute Text — 26 U.S.C. §14462

Statute text not available for this section.

1 Citing Cases

YA Global Investments, LP, Yorkville Advisors GP, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2024-78 · 2024

trade or business during those years and that, consequently, it was liable for withholding tax under section 14462 on the portion of its 1 Respondent also issued FPAAs for the partnership’s 2010 and 2011 taxable years but made no adjustment to its partnership items for those years.