The Resource Non-citizens--estate, gift and generation-skipping taxation, by Michael A. Heimos

Non-citizens--estate, gift and generation-skipping taxation, by Michael A. Heimos

Label
Non-citizens--estate, gift and generation-skipping taxation
Title
Non-citizens--estate, gift and generation-skipping taxation
Statement of responsibility
by Michael A. Heimos
Creator
Contributor
Subject
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1969-
http://library.link/vocab/creatorName
Heimos, Michael A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 837-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1930-
http://library.link/vocab/relatedWorkOrContributorName
  • Troxell, D. Chase
  • Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
837-3rd
http://library.link/vocab/subjectName
  • Aliens
  • Inheritance and transfer tax
Label
Non-citizens--estate, gift and generation-skipping taxation, by Michael A. Heimos
Instantiates
Publication
Note
  • Revised edition of: Aliens--estate, gift, and generation-skipping taxation / D. Chase Troxell. (837 T.M.)
  • Formerly published in Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60411951
System details
Mode of access: World Wide Web
Label
Non-citizens--estate, gift and generation-skipping taxation, by Michael A. Heimos
Publication
Note
  • Revised edition of: Aliens--estate, gift, and generation-skipping taxation / D. Chase Troxell. (837 T.M.)
  • Formerly published in Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60411951
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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