§ 1.897-8T. Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
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/us/cfr/t26/s§ 1.897-8T·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Purpose and scope. This section provides a temporary regulation that if and when adopted as a final regulation, will be added to paragraph
(b)of § 1.897-3. Paragraph
(b)of this section would then appear as paragraph (b)(4) of § 1.897-3.
(b)General conditions. The foreign corporation upon making an election under section 897(i) (including any retroactive election) must qualify as a U.S. real property holding corporation as defined in paragraph (b)(1) of § 1.897-2.
(c)Effective Date. Section 1.897-8T shall be effective as of June 6, 1988, with respect to foreign corporations making an election under section 897(i) after May 5, 1988. [T.D. 8198, 53 FR 16229, May 5, 1988]
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§ 1.897-8T
Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
Treas. Dec.T.D. 8198
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