Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 1445.—Withholding of Tax on Dispositions of United States Real Property Interests
Internal Revenue Bulletin 2003-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Final and temporary regulations under sections 897 and 1445 of the Code require the use of taxpayer identifying numbers on submissions. See T.D. 9082, page 807.
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