This course covers all United States tax aspects of nonresident real estate investment. This course will cover the following Topics: • Effectively Connected Income • FDAP Income • Nonresidents - ECI vs. FDAP Income • Effectively Connected Income • Nonresidents - Net Election to Treat Real Property Income as ECI • Foreign Investment in United States Real Property ("FIRPTA") • Nonresidents - FIRPTA • FIRPTA - Withholding Obligations • Nonresident Individuals - Transfer Taxes • Structuring Nonresident United States Real Estate Investments Field of Study: Taxes