The FIRPTA Withholding Guidebook

A practical guidebook designed to provide a workable understanding of the requirements and practical application of the FIRPTA Witholding rules, this essential book is a necessity for professionals dealing with U.S. real estate or international investors.

This Guidebook allows the reader to quickly understand the conceptual framework of these rules without much effort because of the three ways it is presented:

• Formatted into a short and concise outline, with focusing most of the materials into a discussion involving a buyer's FIRPTA Witholding obligation in real property purchases
• Includes documents that would be needed to implement most of the requirements of the FIRPTA Witholding rules such as the IRS forms as well as sample drafted documents

An Appendix consisting of the five relevant tax code provisions, the complete Treasury regulations on FIRPTA Witholding, and relevant definitional portions of the FIRPTA regulations