December 01, 2015

Gifts by Foreign Donors: Part III

Rufus v. Rhoades

This work is derived from Rhoades & Langer, U.S. International Taxation and Tax Treaties, Chapter 33 (Matthew Bender & Co., Inc.), the publication of which derivative work is permitted by Matthew Bender & Co., Inc.

Parts I and II of this three-part article covered gifts of tangible property and intangible property, respectively, focusing on who is taxable when it comes to gifts by a nonresident alien and what is taxable. Part III covers deductions and credits, as well as tax rates.

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