### Question
Can you define what net United States real property gain means?


### Answer
**Net United States real property gain** is defined as the following in *26 U.S.C. § 897*:

> the excess of—


(i) the aggregate of the gains for the taxable year from dispositions of United States real property interests, over


(ii) the aggregate of the losses for the taxable year from dispositions of such interests

#### Citation:
  - *26 U.S.C. § 897*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart D-Miscellaneous Provisions**

