Interest paid to foreign investors outside of the U.S. on non-bearer obligations issued after July 18, 1984. Also includes interest paid on registered bearer bonds that are sold through financial institutions to foreign markets. In all cases, the obligations may not be held by a U.S. citizen.
Related information about portfolio interest:
- Publication 519 (2011), U.S. Tax Guide for Aliens
Portfolio interest. U.S. source interest income that is not connected with a U.S. trade or business and that is portfolio interest on obligations issued after July 18, ...
- What is portfolio interest? definition and meaning
Definition of portfolio interest: Interest paid to foreign investors outside of the U.S. on non-bearer obligations issued after July 18, 1984. Also includes interest ...
- Overview of U.S. Interest Income, Exempt from U.S. - Procopio
“Portfolio interest” is exempt from U.S. taxation without regard to the residency of the foreign investor (e.g., ... “Portfolio interest” is the focus of this overview. 1 ...
- IRS guidance on repeal of portfolio interest exemption - TaxNewsFlash
Mar 7, 2012 ... The IRS today issued an advance copy of Notice 2012-20 which provides guidance with respect to the repeal of the portfolio interest exemption ...
- comments regarding need for guidance on portfolio interest
Mar 18, 2004 ... falls within a defined class of “portfolio interest” (the “portfolio interest ... “Portfolio interest” is defined as interest on any obligation that is either ...
- the portfolio interest exemption as applied to partnerships
Feb 6, 2006 ... portfolio interest exemption would be made at the part- ner level as opposed to the ... ing portfolio interest (which provide a look-through rule ...
- the exempt portfolio interest sections of the internal revenue code ...
Dec 2, 2011 ... Reasoning and analysis of the portfolio interest tax exemption ............... 317. I. INTRODUCTORY FRAMEWORK. The United States Taxation ...
- The portfolio interest exemption. - Free Online Library
Apr 1, 1993 ... Free Online Library: The portfolio interest exemption. by "The Tax Adviser"; Banking, finance and accounting Business Foreign corporations ...