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...
|Format:||Electronic Continuing Resource|
Arlington, VA :
|Series:||Tax management portfolios ;
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Table of Contents:
- Detailed analysis. Introduction
- Situs-type treaties
- Domicile-type treaties
- Special, administrative, and enforcement provisions
- Treaty interpretation
- Particular treaty analysis
- Working papers