The Importance of the Section 871(d) and Section 882(d) Election

The Journal of Real Estate Taxation
04.01.97

Marc Gerson discusses the U.S. Tax Court's recent decision in Espinoza v. Commissioner. Gerson notes that the decision highlights the importance of the Section 871(d) and Section 882(d) elections with respect to rental income from U.S. real estate earned by foreign persons.

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