NON-FOREIGN ENTITY CERTIFICATE Sample Clauses

NON-FOREIGN ENTITY CERTIFICATE. Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. real property interest must withhold tax if the transferor is a foreign person. To inform the transferee that withholding of tax is not required upon the disposition of a U.S. real property interest by (“Transferor”), the undersigned hereby certifies on behalf of Transferor: