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...
Saved in:
| 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 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of Contents:
- 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