Assertion: tin | /r/AtLocation | a withholding certificate
Facets:
value: from a person
type: OTHER
Source sentences:
text: A TIN must be on a Withholding Certificate if the beneficial owner is claiming any of the following: tax treaty benefits (other than for income from marketable securities), exemption for effectively connected income, exemption for certain annuities, or an exemption based on exempt organization or private foundation.
text: In addition, a TIN must be on a Withholding Certificate from a person claiming to be any of the following: a qualified intermediary, withholding foreign partnership, grantor trust with 5 or fewer grantors, exempt organization, or a U.S. branch of a foreign person treated as a U.S. Person.
text: A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following: