e year. • The partners tax treaty benefits related to that income (see Chart D for documenta- tion). The partnership may reduce the foreign part- ner's share of partnership gross effectively con- nected income by: 1. State and local income taxes the partner- ship withholds and pays on behalf of the

2. Begin kneading the palm. You've already picked up your partner's hand, so you're in the perfect position for this move. You can flip your part- ner's hand up and down to work at different angles, spreading open and squeezing between the bones of the palm. 3. You have to build up a little dexterit