# Withholding of Tax on Dispositions of U.S. Real Property Interests by Foreign Persons
> **IRS** · Final regulations. · Published 1995-12-21 · Effective 1996-01-22 · 60 FR 66076
## Document
- **Document number:** 95-30871
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 66076
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/21/95-30871/withholding-of-tax-on-dispositions-of-us-real-property-interests-by-foreign-persons)
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