Title

Foreign investors in U.S. real estate.

SelectedWorks Author Profiles:

James A. Fellows

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.

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.

Language

en_US

Publisher

New York State Society of Certified Public Accountants

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.