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WITHHOLDING RESEARCH page 9 As far as Subchapter A of Chapter 3 of Subtitle A goes, that only leaves section 1445 to deal with. It can be accessed here at this weblink: § 1445. But if the link does not work, here is the pertinent text down to the end of (a), which gives us sufficient data without having to store the complete (lengthy) text here.
Nothing in the Title gives clues as to who or what type of entity must be withheld upon, so we must read the text to find it. That section 1445 specifically deals with “foreign owners” who own U.S. land and sell it, and have to have 10% withheld from the amount realized. Does that apply to most American Workers? The answer obviously is “no”. It does not apply to me. How about you? Does it apply to you? Please pick from the two choices below and circle it. (1) (I am a foreigner who owns American Real Estate) (2) (I am NOT a foreigner, as I was born here in the United States of America I have heard that there are some mega-wealthy Japanese Nationals that own large land holdings in Hawaii. This particular statute at 26 USC 1445 would seem to specifically apply to them, when and/or if they ever sell some of it. Lets do a recap: Please pick from one of the two choices below and circle it. (1) (Subchapter A of Chapter 3 applies to me because either Withholding Research PAGE 1 2 3 4 5 6 7 8 9 10 11 12 13 14
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