subparagraphs (C) and (D), respectively. (K) Section 1125 of the Foreign Investment in Real Property Tax Act of 1980 is amended by striking subsections (c) and (d). (3) Clerical amendment The table of sections for subpart D of part II of subchapter N of chapter 1 of such Code is amended by striking the item relating to section 897. (b) Repeal of withholding of tax on dispositions of united states real property interests (1) In general Subchapter A of chapter 3 of such Code is amended by striking section 1445. (2) Conforming amendments (A) Section 1446(f)(2)(A) of such Code is amended by striking is not a foreign person and inserting is a United States person . (B) Section 1446(f)(2) of such Code is amended— (i) by striking section 1445(d) in subparagraph (B)(i) and inserting subparagraph (C)