### Question
How is the term net United States real property gain defined?


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

> 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**

