Web28 Feb 2024 · The provisions of section 1445 (e) (5), requiring withholding upon certain dispositions of interests in partnerships, trusts, and estates, that own directly or indirectly a U.S. real property interest shall apply to dispositions on or after the effective date of a later Treasury decision under section 897 (g) of the Code except in the case of … WebCite. Section 1445 and 1446 (f) Withholding. An Assignee shall provide the Managing Member with all certifications, documentation and other information required by the Managing Member to determine that such Assignee has complied with the withholding and filing obligations under Code Sections 1445 and 1446 (f) and the Treasury Regulations …
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