Real property interest being transferred, such as its location, contract price, and type of interest. Where to send applications for a withholding certificate Box 409101, ogden, ut 84409. Either the transferor (seller) or transferee (buyer) may apply for the withholding certificate. Section 1445 of the internal revenue code requires transferees to withhold tax on the amount realized from sales or other dispositions by foreign persons of u.s
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