Assertion: real property | /r/AtLocation | the united states
Facets:
Source sentences:
text: In general, income from real property located in the United States that is owned by a nonresident alien is taxed at a 30% (or lower treaty) rate if it is not effectively connected with a U.S. trade or business.
text: If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose under Internal Revenue Code section 871(d) to treat all income from that property as income effectively connected with a trade or business in the United States.
text: The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property.
text: A complete list of all your real property, or any interest in real property, located in the United States.