12 results for "897"

Taxation of foreign investment in United States real property interests, definition of terms.

United States real property holding corporations.

Election by foreign corporation to be treated as a domestic corporation under section 897(i).

Table of contents (temporary).

Corporate distributions.

Corporate distributions (temporary).

Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).

Treatment of certain partnership interests, trusts and estates under section 897(g).

Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).

Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).

Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).

Exception for interests held by foreign pension funds.