{
  "id": "EXCL_DOMESTIC_CONTROLLED_QIE",
  "name": "Domestically Controlled QIE Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Foreign investors in a REIT or RIC where less than 50% of the value of the stock is held by foreign persons during the testing period.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Excludes interests in domestically controlled qualified investment entities (like REITs) from being treated as U.S. real property interests, allowing foreign investors to avoid FIRPTA tax on gains from the sale of such interests.",
  "irc_reference": "IRC §897(h)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}