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,...
|Previous Title:||Siegler, Douglas L. Transfers to noncitizen spouses.|
Arlington, VA :
|Series:||Tax management portfolios ;
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