www.jdsupra.com/legalnews/irs-issues-guidance-on-transfers-by-non-45578/
www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/
www.ey.com/gl/en/services/tax/international-tax/alert–us-proposed-regulations-under-section-1446-f–would-clarify-scope-of-withholding-on-transfers-of-partnership-interests
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