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

Author: Michael A Heimos; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2011-
Series: Tax management portfolios, 837-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : 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"--Portfolio description (p. iii).
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Details

Additional Physical Format: Online version:
Heimos, Michael A., 1969-
Non-citizens--estate, gift and generation-skipping taxation.
Arlington, VA : Tax Management, c[2005]-
(OCoLC)60411951
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Michael A Heimos; Tax Management Inc.
ISBN: 9781558718340 1558718346
OCLC Number: 708360055
Notes: Kept up to date with replacement pages.
"Revises and supersedes 837-2nd T.M."
Description: v. (loose-leaf) ; 28 cm.
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 --
Professional responsibility --
Table of worksheets.
Series Title: Tax management portfolios, 837-3rd.
Other Titles: Estate, gift and generation-skipping taxation
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"--Portfolio description (p. iii).

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