Finanse publiczne · 26.04.2016

PATH Act Changes to Section 1445; Correction

This document contains corrections to final regulations (TD 9721) that were published in the Federal Register on Friday, February 19, 2016 (81 FR 8398). The final regulations are regarding the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs).

Source: Federal Register — Department of the TreasuryOpen original release →

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