Assertion: partnership | /r/CapableOf | pay the withholding tax
Facets:
value: on the effectively connected taxable income
type: OTHER
Source sentences:
text: The partnership, or a withholding agent for the partnership, must pay the withholding tax.
text: A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the effectively connected taxable income that is allocable to its foreign partners.
text: The partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax and any penalties and interest.