The Resource Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?

Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?

Label
Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?
Title
Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?
Creator
Subject
Language
eng
Summary
Real property for purposes of the Foreign Investment in Real Property Tax Act (FIRPTA) includes three general categories: (1) land and unsevered natural products of the land; (2) improvements; and (3) personal property associated with the use of real property. The second category, improvements, itself includes three categories: (1) buildings; (2) inherently permanent structures; and (3) structural components of buildings and structures. This article discusses the definition of an "inherently permanent structure"
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
Morrison, P.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FIRPTA
  • immovable property
  • case law
Label
Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?
Instantiates
Publication
Label
Is the FIRPTA definition of "inherently permanent structure" inherently not permanent?
Publication

Library Locations

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