Welcome to Just Answer. My name is ***** ***** it will be my pleasure to assist you with your tax question today.Capital gains
for non-residents unless they are effectively connected with a trade or business in the United States
during a tax year.
However, the following gains are subject to the 30% (or lower tax treaty) rate
1. Gains on the disposal of timber, coal or domestic iron ore with a retained economic interest
2. Gains on contingent payments received from the sale or exchange of patents, copyrights and similar property after Oct. 4, 1966.
3. Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before Oct. 5, 1966.
4. Gains on the sale or exchange of original issue discount obligations.
You would pay taxes on the gains realized from your intellectual property investment fund.
Unfortunately, a capital loss
on a PFIC cannot be used to offset capital gains on other investments.
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