Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Real Property
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. Natural resources. 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 section 1.863-1(b)
of the regulations.
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