Assertion: real property | /r/HasProperty | located outside the u.s.
Facets:
Source sentences:
text: (B) Interests in real property located outside the U.S. and/or assets used or held for use in a trade or business are disposed of,
text: On that date, K qualifies as a U.S. real property holding corporation, since the fair market value of its U.S. real property interests ($3,000,000) exceeds 50 percent ($2,500,000) of the sum ($5,000,000) of the fair market value of K's U.S. real property interests ($3,000,000), its interests in real property located outside the U.S. ($2,000,000), and its other assets used or held for use in a trade or business (zero).