Foreign Recipients of U.S. Income, 2012.

The article presents findings of a survey on the taxation of income generated in the U.S. for foreign recipients, by the Internal Revenue Service (IRS) for the year ending 2012. Topics include the increase in withholding taxes for U.S.-source income paid to foreign persons, the increase in interest payments for U.S.-source income and the increase in income for U.S. company partnerships. It also notes on the increased in sales of real property interest by foreigners in the country.