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Section 5. Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues›21.8.5 Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues›Exception:

Transactions Affecting the FIRPTA Tax Calculation

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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