The Resource Caveat Vendor : withholding requirements for transfers of United States real property interests

Caveat Vendor : withholding requirements for transfers of United States real property interests

Label
Caveat Vendor : withholding requirements for transfers of United States real property interests
Title
Caveat Vendor : withholding requirements for transfers of United States real property interests
Creator
Subject
Summary
The FIRPTA requirements for withholding upon the transfer of United States real property interests were extremely complex. The new section 1445 of the IRC is designed to alleviate some of these problems. The author discusses the various requirements placed upon transferors and transferees of property, as these entities' legal status changes in each transaction, providing a background for understanding the withholding requirements
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 40 (1986),
http://library.link/vocab/creatorName
Freud, N.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • immovable property
  • withholding tax
Label
Caveat Vendor : withholding requirements for transfers of United States real property interests
Instantiates
Publication
Label
Caveat Vendor : withholding requirements for transfers of United States real property interests
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...