Non-citizens--estate, gift and generation-skipping transfer taxation /

" ... explains the federal taxation of property transfers made by U.S. resident non-citizens and nonresident non-citizens and their respective estates. The primary focus is on the rules applicable to nonresident non-citizens and transfers between a nonresident non-citizen or his or her estate a...

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Bibliographic Details
Previous Title:Heimos, Michael A., 1969- Non-citizens--estate, gift and generation-skipping taxation.
Main Author: Heimos, Michael A., 1969-
Format: Electronic Continuing Resource
Published: Arlington, VA : Tax Management, ©2019-
Series:Tax management portfolios ; 837-4th
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