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The constructive ownership rules of subsection (c)(6)(C) shall apply in determining whether a person held more than 5 percent of a class of interest. Except to the extent otherwise provided in regulations, gain shall be recognized by a nonresident alien individual or foreigncorporation on the transfer of a United States real property interest to a foreign corporation if the transfer is made as paid in surplus or as a contribution to capital, in the amount of the excess of— In the case of any disposition of stock in a real estate investment trust, paragraphs (3) and (6)(C) of subsection (c) shall each be applied by substituting “more than 10 percent” for “more than 5 percent”. The portion of any such payment treated by the taxpayer as gain from the sale or exchange of a United States real property interest under subparagraph (A) by reason of this clause shall be equal to the portion of the distribution such payment is in lieu of which would have been so treated but for the transaction giving rise to such payment. A transaction shall not be treated as an applicable wash sales transaction if the nonresident alien individual, foreign corporation, or qualified investment entity receives the distribution described in clause (i)(I) with respect to either the interest which was disposed of, or acquired, in the transaction. 114–113, § 322(b)(1)(B), inserted “and special rules” after “Definitions” in heading. For purposes of this paragraph, the term “applicable investor” means, with respect to any qualified shareholder holding stock in a real estate investment trust, a person (other than a qualified shareholder) which— is eligible for benefits of a comprehensive income tax treaty with the United States which includes an exchange of information program and the principal class of interests of which is listed and regularly traded on 1 or more recognized stock exchanges (as defined in such comprehensive income tax treaty), or is a foreignpartnership that is created or organized under foreign law as a limited partnership in a jurisdiction that has an agreement for the exchange of information with respect to taxes with the United States and has a class of limited partnership units which is regularly traded on the New York Stock Exchange or Nasdaq Stock Market and such class of limited partnership units value is greater than 50 percent of the value of all the partnership units, maintains records on the identity of each person who, at any time during the foreign person’s taxable year, holds directly 5 percent or more of the class of interest described in subclause (I) or (II) of clause (i), as the case may be.

If an interest in a domestically controlled qualified investment entity is disposed of in an applicable wash sale transaction, the taxpayer shall, for purposes of this section, be treated as having gain from the sale or exchange of a United States real property interest in an amount equal to the portion of the distribution described in subparagraph (B) with respect to such interest which, but for the disposition, would have been treated by the taxpayer as gain from the sale or exchange of a United States real property interest under paragraph (1). (i) designation and heading before “The term ‘qualified investment entity’ means—”, redesignated subcls. A transaction shall not be treated as an applicable wash sales transaction if it involves the disposition of any class of stock in a qualified investment entity which is regularly traded on an established securities market within the United States but only if the nonresident alien individual, foreign corporation, or qualified investment entity did not own more than 5 percent of such class of stock at any time during the 1-year period ending on the date of the distribution described in clause (i)(I). if all of the owners of all classes of interests (other than interests solely as a creditor) in the foreign corporation at the time of the election consent to the making of the election and agree that gain, if any, from the disposition of such interest after In the case of a class of interest (other than an interest solely as a creditor) which is regularly traded on an established securities market, the consent described in subparagraph (A) need only be made by any person if such person held more than 5 percent of such class of interest at some time during the shorter of the periods described in subsection (c)(1)(A)(ii). disposes of an interest in a domestically controlled qualified investment entity during the 30-day period preceding the ex-dividend date of a distribution which is to be made with respect to the interest and any portion of which, but for the disposition, would have been treated by the taxpayer as gain from the sale or exchange of a United States real property interest under paragraph (1), and acquires, or enters into a contract or option to acquire, a substantially identical interest in such entity during the 61-day period beginning with the 1st day of the 30-day period described in subclause (I). For purposes of subclause (II), a nonresident alien individual, foreigncorporation, or qualified investment entity shall be treated as having acquired any interest acquired by a person related (within the meaning of section 267(b) or 707(b)(1)) to the individual, corporation, or entity, and any interest which such person has entered into any contract or option to acquire.

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  1. Christopher Church 20141 Detroit Road Rocky River, Ohio 44116 Dear Alumni: Below is the death notice of Margaret Mc Neely, sister of Richard Eagan, Class of 1963. Vincent De Paul Church (13400 Lorain Ave., Cleveland) Monday, December 18th at am Interment Holy Cross. He was the beloved son of Daniel and Susanne (Del Vecchio), brother of Theresa Gertz, brother-in-law of Ben Gertz, grandson of Theresa and the late Paul Del Vecchio and the late Salvatore and Mary Mazzola. M., where prayers will be held Tuesday, December 12 at a.m. Although flowers are appreciated, family suggests contributions to the Earl and Alberta Knox Endowed Scholarship at Magnificat High School, 20770 Hilliard Blvd., Rocky River, OH 44116. A Mass of Christian Burial will be celebrated at Little Flower Catholic Church in South Bend at am on Saturday, September 23, 2017, with Fr. Her childhood was spent biking the streets and ice skating with her friends and classmates in Rocky River, Ohio.

  2. She is also accused of trying to enlist others to carry out the museum plot. for being involved in attack planning in the UK which occurred while she has been on bail in relation to these matters.‘The allegation is that having had her plans to travel to Syria thwarted in August 2016 she continued to engage with Naweed Hussain, a Daesh fighter resident in Raqqa who she married in September on Skype.‘Between them they hatched a plan to conduct an attack in the United Kingdom.