Linked Data Explorer
Non-citizens -- estate, gift and generation-skipping taxation
- "Estate, gift and generation-skipping 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 and another nonresident non-citizen"--Portfolio description (p. iii)."
- ""... 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.""
- ""... explains the federal taxation of property transfers made by resident non-citizens and nonresident non-citizens, and their respective estates. The primary focus is upon the rules applicable to nonresident non-citizens and transfers between a nonresident non-citizen or his or her estate and another nonresident non-citizen. Because other Tax Management Portfolios do so, this Portfolio does not comprehensively discuss the variations resulting from the application of the U.S. bilateral transfer tax treaties, or the rules concerning transfers from citizens and non-citizens and their estates to non-citizen spouses. Although these topics are discussed in brief herein, for more information about these topics readers are referred to other Tax Management Portfolios. ""
- "Non-citizens -- estate, gift and generation-skipping taxation"@en
- "Non-citizens--estate, gift and generation-skipping taxation"