Although real estate salespersons and closing agents are not tax advisers, they encounter at least three IRS requirements when involved with real estate transactions. This book reviews the impact of the Foreign Investment in Real Property Tax Act (FIRPTA), the rules for Reporting Proceeds from Real Estate Transactions (Form 1099), and the rules for receiving Cash Proceeds over $10,000, when working with Sellers and Buyers of Real Property. $ 35.95 (includes Tax, Shipping/Handling)