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2007-13

Type
Notice
Subject
6.01 - Distributions - Generally
8.02 - Foreign Shareholders
Keywords
Foreign Shareholder
Liquidating Distribution
Liquidation
Foreign-Controlled REIT
United States Real Property Interest (USRPI)
FIRPTA
Year
2007
IRS Link
http://www.irs.gov/pub/irs-drop/n-07-55.pdf
Summary

IRS will challenge under current law and issue clarifying regulations concerning positions that certain liquidating distributions by domestically controlled REITs are exempt from FIRPTA.

Title
2007-55
Guidance Tags
Notice - 2007-55