Estate and Gift Taxes for Nonresident Aliens

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division

Language:

English

Subjects (All):

Gifts--Taxation.

Gifts.

Inheritance and transfer tax.

Noncitizens.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

Summary:

Describes major provisions of the Federal estate and gift transfer taxes as they apply to transfers by nonresident aliens in 2014; and provides basic principles regarding computation of each type of tax

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. American Law Division. Estate and Gift Taxes for Nonresident Aliens

Publisher Number:

CRS-2014-AML-0125

Access Restriction:

Restricted for use by site license