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united states securities and exchange commission
Feb 26, 2021 This report combines the annual reports on Form 10-K for the year ended Foreign Investment in Real Property Tax Act of 1980, or FIRPTA.
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FIRPTA Withholding | Internal Revenue Service
The completed Form W-7 needs to include the completed form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real
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26 CFR 1.1445-1 - Withholding on dispositions of U.S. real
Any tax withheld under section 1445(a) shall be credited against the amount of income tax as computed in such return. (2) Manner of obtaining credit or refund.
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