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Non-citizens--estate, gift and generation-skipping taxation

Author: Michael A Heimos; D Chase Troxell; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, c[2005]-
Series: Tax management portfolios, 837-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
"... 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."
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Additional Physical Format: Print version:
Heimos, Michael A., 1969-
Non-citizens--estate, gift and generation-skipping taxation.
Arlington, VA : Tax Management, c2011-
(OCoLC)708360055
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Michael A Heimos; D Chase Troxell; Tax Management Inc.
OCLC Number: 60411951
Notes: Title from title screen (viewed Mar. 31, 2011).
Revised ed. of: Aliens--estate, gift, and generation-skipping taxation / D. Chase Troxell. (837 T.M.)
Formerly published in Washington, D.C., 2005-2007.
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Constitutions and the legislative power to tax non-citizens --
Determining citizenship, residency and domicile --
Determining property situs --
Special rules regarding former U.S. citizens and long-term U.S. residents --
Transfer taxation and nonresident non-citizens --
Transfer taxation and U.S. resident non-citizens --
Transfer tax planning for nonresident non-citizens --
Non-citizens' transfer tax returns and other filings --
Important non-tax matters for non-citizens --
Working papers.
Series Title: Tax management portfolios, 837-3rd.
Responsibility: by Michael A. Heimos.

Abstract:

"... 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."

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