Description
<p>This course covers all United States tax aspects of nonresident real estate investment.</p>
<p>This course covers the following Topics:</p>
<ul>
<li>Effectively Connected Income</li>
<li>FDAP Income</li>
<li>Nonresidents – ECI vs. FDAP Income</li>
<li>Effectively Connected Income</li>
<li>Nonresidents – Net Election to Treat Real Property Income as ECI</li>
<li>Foreign Investment in United States Real Property ("FIRPTA")</li>
<li>Nonresidents – FIRPTA</li>
<li>FIRPTA – Withholding Obligations</li>
<li>Nonresident Individuals – Transfer Taxes</li>
<li>Structuring Nonresident United States Real Estate Investments</li>
</ul>
<p> </p>
