federal_register: 2016-03421

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2016-03421 PATH Act Changes to Section 1445 Rule This document contains final and temporary regulations relating to the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs). The regulations reflect changes made by the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act). In addition, the regulations update certain mailing addresses listed in regulations under sections 897 and 1445. These regulations affect certain holders of USRPIs and withholding agents that are required to withhold tax on certain dispositions of, and distributions with respect to, USRPIs. This document also requests comments on certain other aspects of the PATH Act that apply to dispositions of, and distributions with respect to, USRPIs. 2016-02-19 2016 2 https://www.federalregister.gov/documents/2016/02/19/2016-03421/path-act-changes-to-section-1445 https://www.govinfo.gov/content/pkg/FR-2016-02-19/pdf/2016-03421.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations relating to the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs). The regulations...  

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