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United States: Foreign Investment in Real Property Tax Act of 1980, Amendments, and Regulations*

Published online by Cambridge University Press:  04 April 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 22 , Issue 1 , January 1983 , pp. 142 - 176
Copyright
Copyright © American Society of International Law 1983

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Footnotes

*

[The Introductory Note was prepared for International Legal Materials by Kenneth Klein, Cadwalader, Wickersham & Taft, New York,N.Y. and Washington, D.C.

[The Foreign Investment in Real Property Tax Act of 1980 is excerpted from P.L. 96-499 of December 5, 1980, at I.L.M. page 144.The relevant amendments to the Internal Revenue Code are excerpted from the Economic Recovery Tax Act of 1981, P.L. 97-34 of August 13,1981, at I.L.M. page 149. The I.R.S. Regulations concerning the taxation of foreign investment in U.S. real property, issued in the U.S. Federal Register on September 21, 1982, appear at I.L.M. page 152]

References

* [Reproduced from the U.S. Federal Register, Vol. 47, No. 183 (Septenvber 21, 1982), pp. 41532-56.]