Description of S. 1915 Relating to Tax Treatment of Foreign Investment in U.S. Real Property: Scheduled for a Hearing Before the Committee on Finance on June 19, 1984
U.S. Government Printing Office, 1984 - Capital gains tax - 19 pages
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actually engaged aliens and foreign apply appreciated U.S. real assets basis calendar complete liquidation December 31 demand for U.S. disposition of U.S. effective date election entity erty fair market value final regulations FIRPTA repeal foreign investors foreign person foreign shareholders foreign taxpayer gains of foreign information reporting requirements Internal Revenue Service investment in U.S. issuance of final June 18 modified withholding nonrecognition rules nonresident aliens partnership passive income pending the issuance Prior to FIRPTA property holding corporations property interests held rata share real prop real property holding real property interests real property investment REIT repeal of FIRPTA Senate subject to tax subject to U.S. Tax Act Taxation of Foreign taxed under FIRPTA taxes gains tion trade or business trusts U.S. and foreign U.S. business U.S. corporation U.S. income tax U.S. investors U.S. persons U.S. real estate U.S. real property U.S. tax system U.S. trade United States 183 Virgin Islands