Important Reminders Investing in DC Zone assets.Beginning in 2003, investments in District of Columbia EnterpriseZone (DC Zone) assets held more than 5 years will qualify for aspecial tax benefit. If you sell or exchange a DC Zone asset at again, you will not have to include any qualified capital gain in yourgross income. This exclusion applies to an interest in, or propertyof, certain businesses operating in the District of Columbia. For moreinformation, see Publication 954,Tax Incentives for EmpowermentZones and Other Distressed Communities. Dispositions of U.S. real property interests by foreignpersons.If you are a foreign person or firm and you sell or otherwisedispose of a U.S. real property interest, the buyer (or othertransferee) may have to withhold income tax on the amount you receivefor the property (including cash, fair market value of other property,and any assumed liability). Corporations, partnerships, trusts, andestates may also have to withhold on certain U.S. real propertyinterests they distribute to you. You must report these dispositionsand distributions and any income tax withheld on your U.S. income taxreturn. For more information on dispositions of U.S. real propertyinterests, see Publication 519,U.S. Tax Guide for Aliens. Foreign source income.If you are a U.S. citizen with income from dispositions of propertyoutside the United States (foreign income), you must report all suchincome on your tax return unless it is exempt by U.S. law. This istrue whether you reside inside or outside the United States andwhether or not you receive a Form 1099 from the foreign payor.