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  • Title 26 - Internal Revenue Code (Sections 1 - 9834) - Justia Law
    §1445 Withholding of tax on dispositions of United States real property interests(a) General rule Except as otherwise provided in this section, in the case of any disposition of a United States real property interest (as defined in section 897(c)) by a foreign person, the transferee shall be required to deduct and withhold a tax equal to 15 percent of the amount realized on the disposition
  • §1445. Withholding of tax on dispositions of United States real . . .
    §1445 Withholding of tax on dispositions of United States real property interests (a) General rule Except as otherwise provided in this section, in the case of any disposition of a United States real property interest (as defined in section 897(c)) by a foreign person, the transferee shall be required to deduct and withhold a tax equal to 10 percent of the amount realized on the disposition
  • § 1445. Withholding of tax on dispositions of United States real . . .
    (i) the transferor either— (I) has reached agreement with the Secretary (or such agreement has been reached by the transferee) for the payment of any tax imposed by section 871(b)(1) or 882(a)(1) on any gain recognized by the transferor on the disposition of the United States real property interest, or (II) is exempt from any tax imposed by section 871(b)(1) or 882(a)(1) on any gain
  • IRC 1445 | Section 1445 Internal Revenue Code | Tax Notes - Tax Analysts
    Section 1445, Withholding of tax on dispositions of United States real property interests Explore resources on Section 1445 of the Internal Revenue Code here
  • GovInfo
    United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
  • eCFR :: 26 CFR 1. 1445-1 -- Withholding on dispositions of U. S. real . . .
    (a) Purpose and scope of regulations These regulations set forth rules relating to the withholding requirements of section 1445 In general, section 1445(a) provides that any person who acquires a U S real property interest from a foreign person must withhold a tax of 15 percent (10 percent in the case of dispositions described in paragraph (b)(2) of this section) from the amount realized by
  • Part III Administrative, Procedural, and Miscellaneous 26 CFR 1. 1445-2 . . .
    Part III Administrative, Procedural, and Miscellaneous 26 CFR 1 1445-2: Situations in which withholding is not required under section 1445(a)
  • The FIRPTA Withholding Obligation - Freeman Law
    Section 1445 of the Internal Revenue Code generally imposes a withholding obligation on purchasers (i e , the “transferee”) with respect to a seller’s disposition of a “U S real property interest” (USRPI) Under section 1461, the transferee purchaser is liable for withholding tax on the disposition
  • 26 USC 1445 - Withholding of tax on dispositions of United . . . - GovRegs
    (i) the transferor either— (I) has reached agreement with the Secretary (or such agreement has been reached by the transferee) for the payment of any tax imposed by section 871(b)(1) or 882(a)(1) on any gain recognized by the transferor on the disposition of the United States real property interest, or (II) is exempt from any tax imposed by section 871(b)(1) or 882(a)(1) on any gain
  • Internal Revenue Service, Treasury §1. 1445–2 - GovInfo
    ‘‘Section 1445 of the Internal Revenue Code provides that a transferee of a U S real prop-erty interest must withhold tax if the trans-feror is a foreign person For U S tax pur-poses (including section 1445), the owner of a disregarded entity (which has legal title to a U S real property interest under local law)





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