{
  "id": "ELEC_REDUCED_WITHHOLDING_PARTNERSHIP",
  "name": "Reduced Withholding on Partnership Interest Dispositions",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a formal request to the Secretary by the transferor or transferee based on the actual expected tax liability.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows the IRS to prescribe a reduced withholding amount (less than 10%) on the disposition of a partnership interest if it doesn't jeopardize tax collection.",
  "irc_reference": "IRC §1446(f)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}