
Investment
NRI Farmland Tax Rules in the USA: Complete 2026 Guide for Indian Investors (FIRPTA, Section 871(d), Estate Tax)
Full 2026 guide to US farmland taxation for NRIs: 30% flat vs Section 871(d) net-basis election, FIRPTA 15% sales withholding, $60K estate tax trap, structuring options (direct/LLC/foreign corp), DTAA coordination.
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