The Tax Reform Act 1986 - provisions affecting foreign persons investing in the United States
Language: English Series: Law Society`s Gazette ; 84(32) 9 September 1987, 2505-2509(3)Publication details: 1987Subject(s): Summary: Outlines changes to the Tax Reform Act 1986 which affect foreign investors in US portfolio investment s and real estate . Summarises the effects on; portfolio investments, branch profits tax, tax treatment of interest, elimination of capital gains rate and the re-organisation of existing investment structures used by foreign persons holding US real estate.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38230 (Browse shelf(Opens below)) | 1 | Available | 9377-1001 |
Outlines changes to the Tax Reform Act 1986 which affect foreign investors in US portfolio investment s and real estate . Summarises the effects on; portfolio investments, branch profits tax, tax treatment of interest, elimination of capital gains rate and the re-organisation of existing investment structures used by foreign persons holding US real estate.