U.S. Individual's Investment in Overseas Rental Property

The regulations under Sec. 904, issued in July 2004, make clear that the subpart F provisions continue to apply to overseas investment in real property by individuals. Those regulations expand the definition of what are considered active rents for the purposes of determining the passive activity for...

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Bibliographische Detailangaben
Veröffentlicht in:	The Tax Adviser 2007-11, Vol.38 (11), p.650
1. Verfasser:	Wise, Dan
Format:	Artikel
Sprache:	eng
Schlagworte:	Condominiums Controlled foreign corporations Corporate taxes Dividend distributions Earnings Employees Foreign source income Foreign tax credits Income taxes Internal Revenue Code Investments Passive activity Real estate Real estate sales Rentals Section 904 Stockholders Tax credits Tax rates Tax regulations TD 9141 Withholding taxes
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