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Directory Results for Treasury Decision 8799 - Certain Investment Income Under the Qualifying Income Provisions of Section 7704 and the Application of the Passive Activity Loss Rules to Publicly Traded Partnerships. Final regulations relate to the treatment of to Treasury Decision 8804 - General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Ination Reporting and Backup