### Question
How does WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS define transferor?


### Answer
Under *26 U.S.C. § 1445*, **transferor** is defined as:

> the person disposing of 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**

