No inference is intended with respect to the federal income tax treatment of exchanges of dwelling units occurring prior to the effective date of this revenue procedure. (exeter1031.com)
This advice has included choice of entity, income tax treaties, foreign withholding tax and tax credits, as well as capital gains and ordinary income tax treatments. (sheppardmullin.com)
That decision subjects it to capital gain (or loss) and investment income tax treatment and associated reporting requirements. (coindesk.com)