Talk:Foreign Investment in Real Property Tax Act

Assessment comment
Substituted at 15:22, 29 April 2016 (UTC)

Foreign Person definition
The statute, 26 USC § 1445(f)(3) defines "Foreign Person" as "any person other than -- (A) a United States person . . . ." However, there is no definition in the statute of "United States person" nor any reference to where such definition might be found.

There is a section in this Wikipedia article entitled "Persons and property subject to tax," but it really does not contain any discussion of who "Foreign Persons" are other than in footnote 6. Given the title of the section, I would like to suggest that the first section of that footnote be promoted to the text where the footnote number is found.

Julianq (talk) 15:55, 17 June 2022 (UTC)