The Resource Tax planning for portfolio investment into the United States by foreign individuals, Thomas St. G. Bissell

Tax planning for portfolio investment into the United States by foreign individuals, Thomas St. G. Bissell

Label
Tax planning for portfolio investment into the United States by foreign individuals
Title
Tax planning for portfolio investment into the United States by foreign individuals
Statement of responsibility
Thomas St. G. Bissell
Creator
Contributor
Subject
Language
eng
Member of
Continues
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Bissell, Thomas St. G
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 903 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Bureau of National Affairs (Arlington, Va.)
Series statement
Foreign income portfolios
Series volume
903
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Aliens
Label
Tax planning for portfolio investment into the United States by foreign individuals, Thomas St. G. Bissell
Instantiates
Publication
Note
  • " ... discusses the U.S. federal income tax effects of the principal kinds of portfolio investments that are made into the United States by foreign individuals, i.e., by individuals who are classified as "nonresident aliens" for federal income tax purposes and as "nonresidents not citizens of the United States" for federal transfer tax (estate, gift, and generation-skipping transfer tax) purposes. For this purpose, potential U.S. federal taxes on non-investment personal assets (such as U.S. real property and U.S.-situs tangible personal property) are also discussed."
  • Title from title screen (viewed Nov. 23, 2011)
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 -- Federal taxes on U.S. investments without restructuring -- Use of a foreign holding company by a non-domiciled alien to avoid estate tax -- Inheritance of foreign holding company stock by a U.S. person -- Taxation of foreign trusts where there is no foreign holding company -- Taxation of foreign trusts where there is a foreign holding company -- Use of "dynasty trusts" for U.S. transfer tax planning purposes -- Planning by aliens moving temporarily to the United States -- Planning by aliens moving permanently to the United States -- Investment in U.S. real property -- Investment in insurance products -- Working papers
Dimensions
unknown
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)765267027
Label
Tax planning for portfolio investment into the United States by foreign individuals, Thomas St. G. Bissell
Publication
Note
  • " ... discusses the U.S. federal income tax effects of the principal kinds of portfolio investments that are made into the United States by foreign individuals, i.e., by individuals who are classified as "nonresident aliens" for federal income tax purposes and as "nonresidents not citizens of the United States" for federal transfer tax (estate, gift, and generation-skipping transfer tax) purposes. For this purpose, potential U.S. federal taxes on non-investment personal assets (such as U.S. real property and U.S.-situs tangible personal property) are also discussed."
  • Title from title screen (viewed Nov. 23, 2011)
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 -- Federal taxes on U.S. investments without restructuring -- Use of a foreign holding company by a non-domiciled alien to avoid estate tax -- Inheritance of foreign holding company stock by a U.S. person -- Taxation of foreign trusts where there is no foreign holding company -- Taxation of foreign trusts where there is a foreign holding company -- Use of "dynasty trusts" for U.S. transfer tax planning purposes -- Planning by aliens moving temporarily to the United States -- Planning by aliens moving permanently to the United States -- Investment in U.S. real property -- Investment in insurance products -- Working papers
Dimensions
unknown
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)765267027

Library Locations

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