IRS Tax Forms  
Publication 17 2001 Tax Year

Important Reminder

Foreign income. If you are a U.S. citizen with investment property from sources outside the United States, you must report all gains and losses from the sale of that property on your tax return unless it is exempt by U.S. law. This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer.

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