U.S. estate and gift tax treaties /
" ... describes the purpose, operation, and construction of the 17 estate and gift transfer tax treaties to which the United States is a party, as well as the income tax treaty with Canada, which bears on U.S. transfer taxes as well as Canadian income tax at death. The portfolio is divided into...
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| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[©2003]-
|
| Series: | Tax management portfolios ;
6896 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206896 |
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| LEADER | 00000cai a2200000Ka 4500 | ||
|---|---|---|---|
| 001 | ocm60492873 | ||
| 003 | OCoLC | ||
| 005 | 20161115032138.0 | ||
| 006 | m o d | ||
| 008 | 050526c20039999vau x w o b 0 2eng d | ||
| 040 | |a BNA |b eng |c BNA |d BNA |d OCLCQ |d BNA |d OCLCO |d OCLCA |d OCLCF |d OCLCO |d OCLCQ |d BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Schoenblum, Jeffrey A | |
| 245 | 1 | 0 | |a U.S. estate and gift tax treaties / |c Jeffrey A. Schoenblum |
| 246 | 3 | |a US estate and gift tax treaties | |
| 247 | 1 | 0 | |a Bilateral transfer tax treaties |f <Oct. 4, 2007>-2012 |
| 260 | |a Arlington, VA : |b Tax Management, |c [©2003]- | ||
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a U.S. international portfolios ; |v 6896 | |
| 500 | |a Published: Washington, D.C., 2003-2007 | ||
| 500 | |a Published as Tax Management portfolio, 939, <Oct. 4, 2007>-2012 | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Situs-type treaties -- Domicile-type treaties -- Special, administrative, and enforcement provisions -- Treaty interpretation -- Particular treaty analysis -- Working papers | |
| 520 | |a " ... describes the purpose, operation, and construction of the 17 estate and gift transfer tax treaties to which the United States is a party, as well as the income tax treaty with Canada, which bears on U.S. transfer taxes as well as Canadian income tax at death. The portfolio is divided into six parts. Part I: Introduction, explains the purpose and types of transfer tax treaties. Part II: Situs-Type Treaties, describes when situs-type transfer tax treaties apply and explains how a situs-type treaty assigns primary taxing jurisdiction to one country. It also analyzes the effect that situs-type treaties have on the deductions and credits of treaty countries. Part III: Domicile-Type Treaties, describes when domicile-type treaties apply and how these treaties assign primary taxing jurisdiction. It also analyzes the situs rules that are incorporated into domicile-type treaties, the effect that domicile-type treaties have on the deductions, exemptions, and credits of treaty countries, and the general operation of the treaties' nondiscrimination provisions. Part IV: Special, Administrative, and Enforcement Provisions, discusses the ways in which transfer tax treaties enable a treaty country to enforce the collection of death taxes and exchange information with the other country, as well as issues that a taxpayer subject to a treaty may face in reporting income. Part V: Treaty Interpretation, sets forth the principles of treaty interpretation and construction. Part VI: Particular Treaty Analysis, discusses the details of each transfer tax treaty." | ||
| 538 | |a Mode of access: World Wide Web | ||
| 588 | |a Title from title screen (viewed Dec. 20, 2012) | ||
| 650 | 0 | |a Decedents' estates |x Taxation |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Print version: |a Schoenblum, Jeffrey A. |t U.S. estate and gift tax treaties. |d Arlington, VA : Tax Management, ©2012- |z 9781558719781 |w (OCoLC)819744537 |
| 830 | 0 | |a Tax management portfolios ; |v 6896 | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206896 |
| 907 | |a .b2382830 | ||
| 998 | |a inter | ||
| 999 | |c 112137 | ||
| 852 | |a Law Library |b online | ||