Extract to table

Section 1445 of the Internal Revenue Code of 1986, as amended (the "Code"), provides that a transferee (buyer) of a "United States real property interest" must withhold tax if the transferor (seller) is a "foreign person

Each Transferor must execute a separate original Certificate

The affidavit must include: (A) a statement that the transferor is not a foreign person; (B) the transferor's name and U

Each Transferor must determine whether it should complete Section 1 (for individual Transferors) or Section 2 (for entity Transferors) of the Certificate

Each Transferor must insert its full legal name exactly as it appears on the Transferor's most recently filed U

Each Transferor must provide its U