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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-
|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.
|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 --
|Series Title:||Tax management portfolios, 837-3rd.|
|Responsibility:||by Michael A. Heimos.|