 | | | | Principal residence sales by international executives after the TRA '97. (Taxpayer Relief Act of 1997): An article from: The Tax Adviser |  | Authors: Randall K. Stitt, Arthur L. Fisher
Publisher: American Institute of CPA's
Category: Book
Buy New: $5.95
Format: Html
Language: English (Published)
Media: Digital
Pages: 13
ASIN: B000985VIY
Publication Date: April 1, 1998
Release Date: July 28, 2005
Availability: Available for download now
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Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1998. The length of the article is 3772 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The Taxpayer Relief Act of 1997's enactment in IRC section 121 of the exclusion of gain on the sale of principal residences has planning implications for foreign nationals and expatriates. Executives or other internationally mobile workers may have special planning needs under the new rules due to holding and use periods and depreciation recapture. Analysis of section 897 leads to the conclusion that nonresident aliens are allowed the exclusion.
Citation Details
Title: Principal residence sales by international executives after the TRA '97. (Taxpayer Relief Act of 1997)
Author: Randall K. Stitt
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n4 Page: 232(5)
Distributed by Thomson Gale
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