26 USC 1445
§ 1445 - Withholding of tax on dispositions of United States real property interests
- § 1445 - Withholding of tax on dispositions of United States real property interests
- CHAPTER 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter A— Nonresident Aliens and Foreign Corporations
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989