# PATH Act Changes to Section 1445; Correction
> **IRS** · Correcting amendment. · Published 2016-04-26 · Effective 2016-04-26 · 81 FR 24484
## Document
- **Document number:** 2016-09666
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 24484
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-04-26
- **Effective date:** 2016-04-26
- **Treasury docket:** TD 9751
## Abstract

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 document](https://www.federalregister.gov/documents/2016/04/26/2016-09666/path-act-changes-to-section-1445-correction)
---
*AI Analytics · CC0 1.0*