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Details
Table of Contents
Introduction
Taxation during the ownership phase
U.S. income taxation of foreign persons' disposition of U.S. real property interests
The FIRPTA withholding
Obligations of agents, penalties, and foreign investment disclosure requirements
U.S. gift and estate tax considerations
Table of worksheets.
Taxation during the ownership phase
U.S. income taxation of foreign persons' disposition of U.S. real property interests
The FIRPTA withholding
Obligations of agents, penalties, and foreign investment disclosure requirements
U.S. gift and estate tax considerations
Table of worksheets.