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- Foreign_Investment_in_Real_Property_Tax_Act abstract "The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), enacted as Subtitle C of Title XI (the "Revenue Adjustments Act of 1980") of the Omnibus Reconciliation Act of 1980, Pub. L. No. 96-499, 94 Stat. 2599, 2682 (Dec. 5, 1980), is a United States tax law that imposes income tax on foreign persons disposing of United States real property interests. Tax is imposed at regular tax rates for the type of taxpayer on the amount of gain considered recognized. Purchasers of real property interests are required to withhold tax on payment for the property. Withholding may be reduced from the standard 10% to an amount that will cover the tax liability, upon application in advance of sale to the Internal Revenue Service. FIRPTA overrides most nonrecognition provisions as well as those remaining tax treaties that provide exemption from tax for such gains.".
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageExternalLink f8288b.pdf.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageExternalLink ar02.html.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageID "13867446".
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageLength "13585".
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageOutDegree "16".
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageRevisionID "639437050".
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Alternative_minimum_tax.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Capital_gain.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Capital_gains.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Category:1980_in_law.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Category:Property_taxes.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Category:Real_property_law_in_the_United_States.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Category:United_States_federal_taxation_legislation.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Category:Withholding_taxes.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Income_tax_in_the_United_States.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Internal_Revenue_Code.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Internal_Revenue_Service.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Itemized_deduction.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Nonrecognition_provisions.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Real_property.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink Tax_treaty.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLink United_States.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageWikiLinkText "Foreign Investment in Real Property Tax Act".
- Foreign_Investment_in_Real_Property_Tax_Act hasPhotoCollection Foreign_Investment_in_Real_Property_Tax_Act.
- Foreign_Investment_in_Real_Property_Tax_Act wikiPageUsesTemplate Template:Reflist.
- Foreign_Investment_in_Real_Property_Tax_Act subject Category:1980_in_law.
- Foreign_Investment_in_Real_Property_Tax_Act subject Category:Property_taxes.
- Foreign_Investment_in_Real_Property_Tax_Act subject Category:Real_property_law_in_the_United_States.
- Foreign_Investment_in_Real_Property_Tax_Act subject Category:United_States_federal_taxation_legislation.
- Foreign_Investment_in_Real_Property_Tax_Act subject Category:Withholding_taxes.
- Foreign_Investment_in_Real_Property_Tax_Act type Article.
- Foreign_Investment_in_Real_Property_Tax_Act type Article.
- Foreign_Investment_in_Real_Property_Tax_Act comment "The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), enacted as Subtitle C of Title XI (the "Revenue Adjustments Act of 1980") of the Omnibus Reconciliation Act of 1980, Pub. L. No. 96-499, 94 Stat. 2599, 2682 (Dec. 5, 1980), is a United States tax law that imposes income tax on foreign persons disposing of United States real property interests. Tax is imposed at regular tax rates for the type of taxpayer on the amount of gain considered recognized.".
- Foreign_Investment_in_Real_Property_Tax_Act label "Foreign Investment in Real Property Tax Act".
- Foreign_Investment_in_Real_Property_Tax_Act sameAs m.03clpm_.
- Foreign_Investment_in_Real_Property_Tax_Act sameAs Q5468271.
- Foreign_Investment_in_Real_Property_Tax_Act sameAs Q5468271.
- Foreign_Investment_in_Real_Property_Tax_Act wasDerivedFrom Foreign_Investment_in_Real_Property_Tax_Act?oldid=639437050.
- Foreign_Investment_in_Real_Property_Tax_Act isPrimaryTopicOf Foreign_Investment_in_Real_Property_Tax_Act.