文章基本信息

标题：Income Taxation– Disposition of Investment in United States Real Property– Enactment of I.R.C. § 897
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作者：Lyons, John D.
期刊名称：Fordham International Law Journal
印刷版ISSN：0747-9395
出版年度：1980
卷号：4
期号：2
页码：425
出版社：Fordham Law School
摘要：The purpose of this Recent Development is to explain the effects of section 897 in terms of the problems it was designed to remedy. Part I will explore the methods that were used in the past by non-resident aliens and foreign corporations to avoid the payment of capital gains tax on the disposition of real property held in the United States. Part II will examine the newly implemented section 897 to determine how it will be applied and whether it is likely to achieve the goal of equal tax treatment for domestic and foreign investors on the disposition of United States real property.