Withholding of Tax on Dispositions of U.S. Real Property Interests by Foreign Persons
other · IRS · Rule · Published 1995-12-21 · Effective 1996-01-22 · 60 FR 66076
Document
Document number
95-30871
Federal Register citation
60 FR 66076
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-12-21
Effective date
1996-01-22
Treasury docket
TD 8647
Abstract
This document contains final regulations relating to withholding upon certain distributions or dispositions of U.S. real property interests. These regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and affect withholding agents required to withhold tax due on certain dispositions and distributions of U.S. real property interests.