Search results with tag "Interests in partnerships"

Introduction to the taxation of foreign investment in US ...

real property interests (“FIRPTA”), gains from the sale of a US real property interest (“USRPI”), such as real estate, or interests in partnerships, trusts, and US corporations that own primarily US real estate, are taxed as ECI regardless of whether the taxpayer is actually engaged in a US trade or business.

  Foreign, Interest, Investment, Partnership, Taxation, Taxation of foreign investment, Interests in partnerships