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FIRPTA Withholding | Internal Revenue Service
A foreign corporation that distributes a U.S. real property interest must withhold a tax equal to 21% of the gain it recognizes on the distribution to its
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26 CFR 1.1445-2 - Situations in which withholding is not
(1) In general. No withholding is required under section 1445 if the transferor of a U.S. real property interest is not a foreign person. Therefore, paragraph (
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UNITED STATES BANKRUPTCY COURT [PDF]
Non-Voting Status Notice to Holders of Intercompany Claims in Class 6 and Equity Interests in Class 7, (Notice of Non-Voting Status Impaired Class), h.
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