26 USC 897
§ 897 - Disposition of investment in United States real property
- § 897 - Disposition of investment in United States real property
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date
- Repeal
- Savings Provision
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Plan Amendments Not Required Until January 1, 1989
- Special Rule for Applying Section 897
- Gain From Disposition of Investment in United States Real Property by Nonresident Alien Individuals and Foreign Corporations
- Adjustment in Basis for Certain Transactions Between Related Persons
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