News & Insights

Treasury Issues Proposed Regulations on the Taxation of Foreign Governments

  • April 22, 2026
  • Publications

In their latest article for the New York Law Journal, Ezra Dyckman and Charles S. Nelson write, “In recent years, foreign sovereign wealth funds have become major investors in U.S. real estate. New proposed regulations provide important guidance on the U.S. income tax consequences of those investments.”

Read, “Treasury Issues Proposed Regulations on the Taxation of Foreign Governments,” here.