You report that sale as you would any real estate property sale. Where that property is on the planet rally doesn't matter. If it was classified as rental real estate at the time of the sale, then you'll report the sale in the Rental & Royalty Income (SCH E) section of the program. If the property was investment property *OTHER* than rental real estate (i.e.; buy and hold and sell when value increases) you'll report the sales in the Investments section. If it was personal use property you'll report the sale in the "sale of home (gain or loss)" section of the program. Do note that if it was personal use (primary residence, or 2nd home) then if you sold at a loss the loss is not deductible. In such a situation you don't have to report the sale at all *UNLESS* you received a 1099-S reporting any proceeds from the sale.
As for reporting the transfer of any money from any foreign country into the U.S., that's a completely separate department in the Treasury Department, and has nothing to do with the IRS. Reporting is only required if the amount transferred is more than $10K and if you did a wire transfer or ACH transfer, you can rest assured the U.S. bank receiving the funds has reported it to the Treasury Department.
