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Foreign investment in real property tax act

United States tax law that imposes income tax on foreign persons disposing of United States real property interests

Pronunciation
/ˈfɔrən ɪnˈvɛstmənt ɪn ˈriəl ˈprɑpərdi tæks ækt/
/ˈfɒrɪn ɪnˈvɛstmənt ɪn reɪˈɑːl ˈprɒpəti taks akt/