All IRC Regulations

10 results for "1445"

Showing top 10 matches in Treasury Regulations.

§ 1.1445-1
Withholding on dispositions of U.S. real property interests by foreign persons: In general.
§ 1.1445-10T
Special rule for Foreign governments (temporary).
§ 1.1445-11T
Special rules requiring withholding under § 1.1445-5 (temporary).
§ 1.1445-2
Situations in which withholding is not required under section 1445(a).
§ 1.1445-3
Adjustments to amount required to be withheld pursuant to withholding certificate.
§ 1.1445-4
Liability of agents.
§ 1.1445-5
Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
§ 1.1445-6
Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
§ 1.1445-7
Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
§ 1.1445-8
Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).