000 00929cab a2200217 4500
001 ABS38230
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u9377
041 _aeng
100 _aFreud, N.
245 4 _aThe Tax Reform Act 1986 - provisions affecting foreign persons investing in the United States
260 _c1987
350 _a0
490 _aLaw Society`s Gazette
_v84(32) 9 September 1987, 2505-2509(3)
520 _aOutlines 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.
650 _aPROPERTY
650 _aUNITED STATES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c5849
_d5849