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Foreign Investment in U.S. Real Estate: Tax and Withholding Rules of U.S. Real Property 4173354A
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Disposition of U.S. real estate by foreign investors will generally trigger gain. As always, there are exceptions and nonrecognition rules that can apply. In addition, tax is withheld on disposition. Learn how the gain recognition and how withholding rules work. Discover ways to reduce or eliminate Federal tax withholding on real estate sales by foreign investors.

7/13/2017
When: 12:30 PM to 1:30 PM
Where: Webcast
CalCPA
4173354A
United States
Presenter: Haoshen Zhong, JD
Contact: April Deneault
801-466-10176


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Curriculums:   International Individual Taxation, Tax Planning

NASBA Credit Category:  Taxes

CPE Hours:  1

Description

Disposition of U.S. real estate by foreign investors will generally trigger gain. As always, there are exceptions and nonrecognition rules that can apply. In addition, tax is withheld on disposition. Learn how the gain recognition and how withholding rules work. Discover ways to reduce or eliminate Federal tax withholding on real estate sales by foreign investors.

Materials are provided as an ebook for this course.



Major Subjects

  • FIRPTA rules in general
  • Branch profits tax and year of termination
  • FIRPTA withholding and reduction of withholding
  • Nonrecognition exchange implications
  • Distributions to shareholders
  • 897(i) election

Objectives

  • Identify the tax rules when a foreign person disposes of U.S. real estate.
  • Recognize the special withholding requirements when a foreign person disposes of U.S. real estate.
  • Determine the effect the provisions have on nonrecognition transfers.

Level:  Overview

Designed For

CPAs and lawyers.

Advanced Prep:

None.

Prerequisite

None.

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