10 pay a elate:adlog lax on any foreign ~ere share of Roomer from such business. Further, in arum cats where • Form W-9 Ira rot been received. a Pertnerehlp fa requireti to presume that a pryerl e tandem personk and pay the withholding tax. -Therefore if yob are e U.S price seal is a pre in e partnorshlp c