USRPI gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 897 — for purposes of this section
For the purposes of this paragraph, the term “USRPI gain” means the excess (if any) of—
(i) the sum of—
(I) any gain recognized from the disposition of a United States real property interest, and
(II) any distribution by a real estate investment trust that is treated as gain recognized from the sale or exchange of a United States real property interest, over
(ii) any loss recognized from the disposition of a United States real property interest.