Foreign Investment In U.S. Real Property

Internal Revenue Code

Treasury Regulations

Model Treaty Provisions

U.S. Model Treaty, Article 6 (Income From Real Property)

U.S. Model Treaty, Article 13 (Gains)

Other Materials

PLR 200453008 (partial withdrawal and reconsideration of 1990 PLR regarding application of section 897 to liquidating distributions)

IRS reminder re:  FIRPTA Withholding

Rev. Proc. 88-23, 1988-1 C.B. 787 (Obtaining a FIRPTA Withholding Certificate)

Rubin, New Audit Guidelines in the IRS Manual Target FIRPTA Transactions, 80 J. Tax’n 170 (1994)

Relevant IRS Forms

Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (Rev. January 2004)

Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Rev. January 2004)

Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests (Rev. January 2004)

Form W-8ECI Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States (Rev. December 2000)

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