transferor’s unsatisfied withholding liability

(5) Transferor’s unsatisfied withholding liability The term “transferor’s unsatisfied withholding liability” means the withholding obligation imposed by this section on the transferor’s acquisition of the United States real property interest or on the acquisition of a predecessor interest, to the extent such obligation has not been satisfied.


26 USC § 1445(f)(5)

Scoping language

For purposes of this section
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