### Question
What is the definition of transferor's unsatisfied withholding liability?


### Answer
The definition of **transferor's unsatisfied withholding liability** is as follows in *26 U.S.C. § 1445*:

> the withholding obligation imposed by this section on the transferor's acquisition of the United States real property interest or on the acquisition of a predecessor interest, to the extent such obligation has not been satisfied

#### 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**

