WP
(149) WP. The term WP or withholding foreign partnership means a foreign partnership that has executed the agreement described in 1.1441-5(c)(2)(ii). (150) Written statement. The term written statement has the meaning set forth in 1.1471-3(c)(4). (151) WT. The term WT or withholding foreign trust means a foreign grantor trust or foreign simple trust that has executed the agreement described in 1.1441-5(e)(5)(v).