§14462

1 cases·1 cited

Statute text not available for this section.

1 Citing Cases

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.

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