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Finance & markets · 21/12/1995Updated: 10/18/2026 · 1 min read

U.S. Issues Final Regulations on Withholding Tax on Foreign Real Property Dispositions

Summary

The U.S. government has released final regulations requiring withholding tax on certain dispositions and distributions of U.S. real property interests by foreign persons, reflecting changes made by the Omnibus Budget Reconciliation Act of 1993.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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