Transfers to noncitizen spouses /
" ... addresses tax planning for gratuitous transfers of property to a spouse who is not a U.S. citizen. Since 1988, the estate and gift tax marital deductions have been disallowed by [sections] 2056(d) and 2523(i) for transfers of property to a spouse who is not a U.S. citizen. Such transfers,...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[©2000]-
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| Series: | Tax management portfolios ;
842-2nd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20842 |
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