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US: Foreign Investment in Real Property Tax Act (FIRPTA)

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Update:
www.omm.com/resources/alerts-and-publications/alerts/new-guidance-on-firptas-application-to-reits-rics-foreign-governments/
www.morganlewis.com/pubs/2023/01/treasury-issues-final-regulations-on-firpta-exemption-for-qualified-foreign-pension-funds
www.mayerbrown.com/en/perspectives-events/publications/2023/01/us-treasury-releases-final-and-proposed-regulations-on-qualified-foreign-pension-funds-and-other-issues-under-firpta
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IRS Takes Partnership Entity-Level View on FIRPTA’s Publicly Traded Stock Exception – Brass Tax (cadwalader.com)

See also:
www.akingump.com/en/insights/alerts/irs-takes-view-that-firpta-exemption-for-publicly-traded-stock-must-be-tested-at-partnership-level
www.dlapiper.com/en-za/insights/publications/2023/06/irs-says-regularly-traded-stock-exception-to-firpta
FIRPTA and Publicly Traded Corporations | Troutman Pepper
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