English to German Bus/Financial Law: Taxation & Customs

BESTÄTIGUNG DER STEUERIDENTIFIKATIONSNUMMER UND DES QUELLENSTEUERSTATUS in den USA.

Der Steuerzahler muss gewisse Dinge bestätigen. Hierzu wurde eine Anleitung formuliert:

You must cross out item 2 if you have been notified by the IRS that you are currently subject backup withholding etc. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of **secured property**, cancellation of debt, contributions to an individual retirement arrangement (IRA) and generally, payments other than interest and dividennds, you are not required to sign the certification, but you must provide your correct TIN.

Handelt es sich hier um den "Erwerb oder die Überlassung von besicherten Immobilien"?

Danke!!!