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.
Global Definitions Database
US Real Property Holding Corporation (USRPHC)
Source: NCREIF | Date: 09 September 2025 | ID: D1546 | Version: 1