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Section 133 of the Tax Increase Prevention Act of 2014 extended through December 31, 2014 the applicability of section 897(h)(4)(A)(i)(II), which treats certain Regulated Investment Companies (RICs) as qualified investment entities under the Foreign Investment in Real Property Tax Act (FIRPTA). The extension is generally effective on January 1, 2014. However, the extension does not apply with respect to the withholding requirement under section 1445 for any payment made before December 19, 2014. See Qualified investment entity. under Definitions, later.
The IRS has created a page on IRS.gov for information about Form 8288 and its instructions at www.irs.gov/form8288. Information about any future developments affecting Form 8288 (such as legislation enacted after we release it) will be posted on that page.
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