Important Changes to U.S. Federal Income Tax Treatment of U.S. Real Estate Investments by Non-U.S. Persons


In PATH Act Changes to FIRPTA, Pillsbury attorneys Brian Wainwright and Bob Logan Taxesdiscuss
important changes to the U.S. federal income  tax treatment of U.S. real estate investments by non-U.S. persons under the Foreign Investment in Real Property Tax Act of 1980.

Additional Source: Protecting Americans from Tax Hikes Act of 2015 (the PATH Act, Division Q of the Consolidated Appropriations Act, 2016, P.L. 114-113, enacted December 18, 2015); Technical Explanation of the Protecting Americans from Tax Hikes Act of 2015, House Amendment #2 to the Senate Amendment to H.R. 2029 (Rules Committee Print 144-40)


Photo:  DonkeyHotey, Taxes – Illustration – Creative Commons