The Resource A guide to foreign investment in U.S. property

A guide to foreign investment in U.S. property

Label
A guide to foreign investment in U.S. property
Title
A guide to foreign investment in U.S. property
Creator
Subject
Language
eng
Summary
This article discusses foreign investment in U.S. real estate, including the Foreign Investment in Real Property Act (FIRPTA), effectively connected U.S. income, definition of a U.S. real property interest (USRPI), definition of a U.S. property holding company (USRPHC), Code Sec. 897(i) election, partnership interest, what "disposition" is, Code Sec. 1445 withholding tax, rental income from U.S. real estate, branch profits tax, branch interest tax, interest expense allocation, interest expense limitations, U.S. estate and gift taxes, U.S. real property ownership by foreign individuals, U.S. real property ownership by U.S. corporations, U.S. real property ownership by foreign corporations, and ownership in partnership form
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 87 (2009),
http://library.link/vocab/creatorName
Lau, P.C.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • immovable property
Label
A guide to foreign investment in U.S. property
Instantiates
Publication
Label
A guide to foreign investment in U.S. property
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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