Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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US Real Property Holding Corporation (USRPHC)

A US corporation whose fair market value of the US real property interests held by the corporation on any applicable determination date equals or exceeds 50 percent of the sum of the fair market values of its US real property interests, interests in real property located outside the US and certain business assets.

Source: NCREIF | Date: 09 September 2025 | ID: D1546 | Version: 1