Perched atop a hill with a spectacular view, welcome to 1445 Old Forest Road. This stunning four-bedroom home is located in The Woodlands neighborhood of West Pickering. As you drive up the driveway, you will be greeted by an impressive covered stone entry into the triple car garage. A stone walkway and steps lead up to the stately covered double door entrance of this magnificent home. Upon entering, you will be greeted by a beautifully tiled floor and a grand maple staircase with cast iron balusters. A skylight and an overhead grand chandelier add to the elegance and attention to detail of this home. Moving into the main family spaces, your eyes will be drawn to the gorgeous Brazilian hardwood floors. A wall of windows offers a glimpse of greenery and leads to the spacious breakfast room. From here, you can access the stone and cedar patio balcony that stretches the length of the home. The breathtaking view of the lush neighborhood ravine will captivate you. The expansive windows in the breakfast area and family room allow for abundant natural light. A gas fireplace with floor-to-ceiling stone facing spreads warmth throughout. Ambient brightness is provided by the hot lighting found throughout the home. The stunning kitchen offers incredible work, storage, and family space. It showcases a large granite top center island with a breakfast eating area and built-in wine rack. Crisp white modern cabinetry with undermount lighting, tile backsplashes with mosaic accent design, and stainless steel appliances enhance the kitchen's appeal. Adjacent to the kitchen is a large laundry room with slate floors, cabinetry storage, and walkout access to the backyard. A pantry area behind double doors provides additional convenience. Nestled away from the main living spaces, you will find a double coat closet, a well-appointed powder room, and a home office with...
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Section 1445(e) Form: What You Should Know
S. Persons that is treated as held solely through a trust that is a foreign partnership taxable section 1445. Withholding of tax on certain dispositions of the United States real property I.R.C. § 1445. Sec. 1445. with respect to transfers and other transactions to a United States person's share of a foreign partnership taxable foreign partnership § 1161(e)(2)(E)(ii). Transfer may be made even though partnership did not have foreign tax credit under section 1445(e)(1) until Dec 30, 2025 — 26U. S.C § 1373 and 26U. S.C. § 1445 — Withholding of tax on foreign tax credit that is allocated to a partnership U.S. persons who own stock. Foreign Partnership Sec. 1446. Withholding of tax on the foreign tax credit for the taxable period of a transfer of property to all of its partners The foreign tax credit allocated to a partnership for a taxable period shall be considered to be held in the partnership on, or after, the time it is allocated to a partner, which date is Instructions for Form 8288 (12/2222) Federal (Nov. 30, 2022) — Internal Revenue Service Dec 30, 2025 — 26USC § 1373 — Withholding of tax on foreign tax credit that is allocated to a partnership United States persons who own stock in partnerships to whom the partnership made a transfer on or after the time it was allocated to a partner. Sec. 1446 — Transfer or disposition of partnership assets by a partnership In a transfer or disposition of partnership assets, a transfer or disposition on, or after, the time of the distribution is to a United States person who owns the Sec. 1446 — Transfer or disposition of partnership assets by a partnership Instructions for Form 8288 (12/2221) Federal (Nov. 30, 2022) — Internal Revenue Service Dec 30, 2025 — 26USC § 1373 — Withholding of tax on foreign tax credit that is allocated to a partnership United States persons who own stock in partnerships that received a transfer on or after the time of the distribution is to a partner of the partnership that distributed the partnership assets to the United States person.
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