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What is a FIRPTA USRPHC

A CORPORATION IS A US REAL PROPERTY HOLDING COMPANY (USRPHC) if after performing qualifying tests, the formula for measuring all of its US Real Property Interests (USRPI) inside the US and outside plus all other assets held in its trade or business is more than half (50% or more) the total assets.

Ph:  417-862-4710
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