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).
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PATH Act Changes to Section 1445; Correction
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 ar...
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Federal Register Citation
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81 FR 24484
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Use this when citing the archival web version of the document.
“PATH Act Changes to Section 1445; Correction,” thefederalregister.org (April 26, 2016), https://thefederalregister.org/documents/2016-09666/path-act-changes-to-section-1445-correction.