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Co-Author:

Alan Appel, Esq.

Bryan Cave, LLP - New York, NY

Comments concerning proposed regulations relating to the obligation of a partnership to withhold tax under section 1446 on effectively connected taxable income allocable to foreign partners.

Co-Authors:

Gary Lusk

KPMG, LLP - Atlanta, GA

Grace Fleeman

Senior Technical Reviewer

U.S. IRS, Office of Associate Chief Counsel (Int'l) - Washington, D.C.

Co-Authors:

EDWARD M. ROBBINS, JR
Hochman Salkin Rettig Toscher & Perez, PC, Beverly Hills

ANDY MATTSON
Moss Adams, LLP, Silicon Valley

ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties

Co-Author

Janet S. Wong

KPMG LLP

Mountain View, CA.

Co-Author:

Alan I. Appel

Bryan Cave, LLP - New York, NY

Co-Author:

Alan I. Appel

Bryan Cave, LLP - New York, NY

Co-Authors:

M. Katharine Davidson

Holland & Knight, LLP - Los Angeles, California

Kent D. Lawson

Burr Pilger Mayer, Inc. - San Francisco, California

Richard Cassell

Bryan Cave - London, UK 

Carlyn McCaffrey

Weil, Gotshal & Manges - New York, NY

William P. Streng

Vinson & Elkins Professor of Law at the University of Houston Law Center and a consultant with Bracewell & Patterson - Houston, Texas 

Co-Author:

Stuart R. Singer

Co-Author:

Bradley A. Smith

KPMG LLP, San Diego, CA

Co-Author:

Linda Dodd-Major

Law Offices of Linda Dodd-Major - Washington DC

Co-Authors:

Alan I. Appel
Bryan Cave LLP
John P. Barrie
Bryan Cave LLP

Michael Hirschfeld

Dechert LLP 

Co-Author:

Michael Hirschfeld

Dechert LLP

Enclosed are comments on proposed regulations under Internal Revenue Code Section 1446.  These comments represent the views of the American Bar Association Section of Taxation. They have not been approved by the Board of Governors or the House of Delegates of the American Bar Association and should not be construed as representing the policy of the American Bar Association. 

Co-Authors:

Seth J. Entin

Greenberg Traurig, P.A. - Miami, FL

Stanley C. Ruchelman

Ruchelman P.L.L.C. - New York, NY

Co-Author:

Shannon T. Malocha

Co-Author: 

Alan Appel

Bryan Cave, LLP

Co-Authors:

Dean C. Berry

Ellen K. Harrison

Adina Spiro

Co-Author:

Stanley C. Ruchelman

Ruchelman P.L.L.C. - New York, NY

Co-Author:

Liliana Menzie

DLA Piper - San Diego, CA

Contributors: Shane M. Brown (Canada); Julia Novak and Laurent Gabaud
(France); Friedhelm Jacob (Germany); Jeremy Cohn (Israel); Eiichiro Nakatani
and Kohei Kajiwara (Japan); James T. O’Neal (Luxembourg); Santiago Chacon
and Alejandro Gordillo Rousse (Mexico); Jean Pierre Viergever (The Netherlands);
Daniel Bader and Ruth Bloch-Riemer (Switzerland); Diana Davidson,
Caroline Kirby, and Caroline Pearce (United Kingdom); Michael J. A. Karlin
(United States).

Michael J. Karlin
Karlin & Peebles LLP

Bryan H. Kelly
Venable LLP

This presentation looks at inbound and outbound investment in operating businesses and real estate from the point of view of private investors – individuals, families, closely held business