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US Internal Revenue Service Requests Comments Regarding the Proper Characterization of a Government Permit to Operate Certain US Infrastructure Assets Under FIRPTA

5 November 2008
Mayer Brown Article
5 November 2008 - On October 31, 2008, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) published an Advanced Notice of Proposed Rulemaking (the “Notice”), Infrastructure Improvements Under Section 897, relating to the Foreign Investment in Real Property Tax Act (FIRPTA) provisions of the Internal Revenue Code.
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