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,...
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| Previous Title: | Siegler, Douglas L. Transfers to noncitizen spouses. |
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| Main Author: | |
| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c2011-
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| Series: | Tax management portfolios ;
842-2nd |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_842&split=1 |
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| Summary: | "... 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, whether made by gift or bequest, are fully subject to U.S. transfer taxes." |
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| Item Description: | Kept up to date with replacement pages "This portfolio revises and supersedes 842 T.M." |
| Physical Description: | v. (loose-leaf) ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (p. C1-C2) |
| ISBN: | 9781558718777 155871877X |