### Question
How is the "transferee" defined?


### Answer
The term **transferee** is defined in *26 U.S.C. § 1445* as follows -

> the person acquiring the United States real property interest

#### Citation:
  - *26 U.S.C. § 1445*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subchapter A-Nonresident Aliens and Foreign Corporations**

