FIRPTA means the Foreign Investment in Real Property Tax Act of 1980, as amended.
FIRPTA means the Foreign Investment in Real Property Tax Act.
FIRPTA means the United States Foreign Investment in Real Property Tax Act of 1980.
Examples of FIRPTA in a sentence
File the FIRPTA Affidavit with the United States Internal Revenue Service.
The FIRPTA Affidavit completed and executed by the authorized representative(s) of the City.
Some of the additional changes that the Act makes to the FIRPTA and REIT rules are beyond the scope of this Alert, including modifying the FIRPTA “cleansing rule,” expanding the REIT prohibited transaction safe harbor, and repealing the preferential dividends rule for publicly offered REITs.REITs and will be exempt from U.S. tax and withholding both on dispositions of the REIT shares and on capital gain distributions from such REITs (thus allowing an asset sale exit).
More Definitions of FIRPTA
FIRPTA has the meaning set forth in Section 5.7.
FIRPTA means the Foreign Investment in Real Property Tax Act, as amended.
FIRPTA has the meaning ascribed to such term in Section 11(h) hereof.
FIRPTA means a certification as to the nonforeign status for federal tax withholding purposes.
FIRPTA means Foreign Investment Real Property Tax Act, as amended from time to time, including the rules and regulations promulgated thereunder.
FIRPTA shall have the meaning assigned thereto in SECTION 7.2(f).
FIRPTA shall have the meaning assigned thereto in subsection 6.2(a)(vii).