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IRS Issues Proposed Regulations Applicable to Qualified Foreign Pension Funds and Sovereign Wealth Funds

The Internal Revenue Service (IRS) issued proposed regulations under Sections 892 and 897 of the Internal Revenue Code of 1986, as amended, on December 29, 2022. Final regulations under Section 897 regarding the exemption...more

1/16/2023  /  Foreign Investment , Income Taxes , IRS , Pension Funds , Property Tax , Proposed Regulation , Real Estate Investments , REIT
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