qualified substitute
Defined in 1 place of the United States Code.
The term “qualified substitute” means, with respect to a disposition of a United States real property interest—
(A) the person (including any attorney or title company) responsible for closing the transaction, other than the transferor's agent, and
(B) the transferee's agent.
Source
- 2008–present26 U.S.C. § 1445Internal Revenue Code · Withholding of tax on dispositions of United States real property interests · for purposes of this section