CITES BY TOPIC:  FIRPTA

Federal Investment in Real Property Transfer Act (FIRPTA), 26 U.S.C. §897

26 U.S.C. §1445: Withholding of tax on dispositions of United States real property interests

Federal Investment in Real Property Transfer Act (FIRPTA) of 1980-Wikipedia

PDF IRS Form 8288: U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

PDF IRS Form 1099S: Proceeds from Real Estate Transaction

FIRPTA.com

IRS Website: FIRPTA Withholding

IRS Website: Taxes on Real Estate

26 CFR §1.1445-1. Withholding on dispositions of U.S. real property interests by foreign persons: In general.

26 CFR §1.1445-2. Situations in which withholding is not required under section 1445(a).

26 CFR §1.1445-3. Adjustments to amount required to be withheld pursuant to withholding certificate.

26 CFR §1.1445-4. Liability of agents.

26 CFR §1.1445-5. Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.

26 CFR §1.1445-6. Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).

26 CFR §1.1445-7. Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.

26 CFR §1.1445-8. Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITS).

26 CFR §1.1445-10T. Special rule for foreign governments (Temporary).

26 CFR §1.1445-11T. Special rules requiring withholding under §1.1445-5 (Temporary).