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