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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| Previous Title: | Heimos, Michael A., 1969- Non-citizens--estate, gift and generation-skipping taxation. |
|---|---|
| Main Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
©2019-
|
| Series: | Tax management portfolios ;
837-4th |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/document/25391170600 |
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| LEADER | 00000cai a2200000Ii 4500 | ||
|---|---|---|---|
| 001 | 1133651843 | ||
| 003 | OCoLC | ||
| 005 | 20200108111148.0 | ||
| 008 | 191227c20199999vauzx l b 0 2eng d | ||
| 020 | |a 9781633593312 | ||
| 020 | |a 1633593312 | ||
| 040 | |a SLA |b eng |e rda |c SLA |d OCLCO |d UTC | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b .T34 v.837 2019 | |
| 100 | 1 | |a Heimos, Michael A., |d 1969- | |
| 245 | 1 | 0 | |a Non-citizens--estate, gift and generation-skipping transfer taxation / |c by Michael A. Heimos, Esq., St Cross College, University of Oxford, Oxfordshire, England, United Kingdom |
| 246 | 3 | 0 | |a Estate, gift and generation-skipping transfer taxation |
| 260 | |a Arlington, VA : |b Tax Management, |c ©2019- | ||
| 300 | |a 1 volume (loose-leaf) : |b forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios : estates, gifts, and trusts ; |v 837-4th | |
| 500 | |a "Bloomberg Tax"--Cover | ||
| 500 | |a "Revises and supersedes 837-3rd T.M., Non-citizens--estate, gift and generation-skipping taxation." | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. I. Introduction II. Constitutions and the legislative power to tax non-citizens III. Determining citizenship, residency and domicile IV. Determining property situs V. Special rules regarding former U.S. citizens and long-term U.S. residents VI. Transfer taxation and NRNCs VII. Transfer taxation and U.S. resident non-citizens VIII. Transfer tax planning for NRNCs IX. Non-citizens' transfer tax returns and other filings X. Important non-tax matters for non-citizens XI. Professional responsibility Table of worksheets | |
| 520 | |a " ... 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 and another nonresident non-citizen"--Portfolio description (page iii) | ||
| 650 | 0 | |a Aliens |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 780 | 0 | 0 | |a Heimos, Michael A., 1969- Non-citizens--estate, gift and generation-skipping taxation. |d Washington, D.C. : Tax Management, ©2011- |w (OCoLC)708360055 |
| 830 | 0 | |a Tax management portfolios ; |v 837-4th | |
| 856 | 4 | 1 | |u https://www.bloomberglaw.com/product/tax/document/25391170600 |
| 907 | |a .b2429585 | ||
| 998 | |a secnd | ||
| 999 | |c 116523 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.837 2019 |p 33940004533871 | ||