Foreign investors in U.S. real estate.
Document Type
Article
Publication Date
1983
Date Issued
January 1983
Date Available
December 2013
ISSN
0732-8435
Abstract
Compliance reporting procedures for foreign investors in U.S. real estate were instituted by the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). The related Temporary and Proposed Regs. were issued in 1982. These Regs. are intricate, complex, and lengthy, and could present a serious administrative burden to practitioners. The author reviews these new Regs., and presents practical guidance on how practitioners can best comply.
Language
en_US
Publisher
New York State Society of Certified Public Accountants
Recommended Citation
Fellows, J. A. (1983). Foreign investors in U.S. real estate. The CPA Journal, 53(7), 30-37.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
Comments
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in The CPA Journal, 53(7), 30-37. Members of the USF System may access the full-text of the article through the authenticated link provided.