Читать книгу International Taxation - Adnan Islam - Страница 92

Real property is land and buildings and generally anything built on, growing on, or attached to land. Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States.

The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country or located in a foreign country and sold in the United States, is partly from sources in the United States. For information on determining that part, see Treasury Regulation 1.863-1(b).