CHAPTER2: Tax Structuring of Foreign Investment in U.S. Real Estate with a N.Y. Twist.

The article presents information on the need of alternatives that a foreign investor must use for limiting their U.S. tax exposure based on the ownership and disposition of their real estates in the U.S. The federal and New York tax consequences based on such conditions are discussed. The issues related to the holding of real property directly or through any entity are discussed. The interest of the secured loans on real property is also discussed.