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26 CFR § 1.1445-1 - Withholding on dispositions of U.S. real ...
If withholding is required under section 1445(a), § 1.1445-3 allows the amount withheld to be modified pursuant to a withholding certificate issued by the ...
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FIRPTA Withholding - Internal Revenue Service
Generally, FIRPTA withholding is required when an NRA disposes of a U.S. real property interest (USRPI). Under community property law, title to property ...
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Foreign Investment in Real Property Tax Act - Wikipedia
The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), enacted as Subtitle C of ... price only upon certification by the IRS that a reduced amount applies.
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