%0 Online %0 Book %A Heimos, Michael A., 1969- %I Tax Management %D 2019 %C Arlington, VA %G English %B Tax management portfolios ; %@ 9781633593312 %@ 1633593312 %T Non-citizens--estate, gift and generation-skipping transfer taxation %U https://www.bloomberglaw.com/product/tax/document/25391170600 %X " ... 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)