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  34. A purchaser of a partnership interest, which may include the partnership itself, may have to withhold tax on the amount realized by a foreign partner on the sale for that partnership interest if the partnership is engaged in a trade or business in the united states.
  35. Iii the obligation ends or could, by its terms, be terminated before the liquidation of the partner s interest in the partnership or when the partner s capital account as provided in § 1.
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