The Resource Transfers to noncitizen spouses, Douglas L. Siegler

Transfers to noncitizen spouses, Douglas L. Siegler

Label
Transfers to noncitizen spouses
Title
Transfers to noncitizen spouses
Statement of responsibility
Douglas L. Siegler
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... addresses tax planning for gratuitous transfers of property to a spouse who is not a U.S. citizen. Since 1988, the estate and gift tax marital deductions have been disallowed by [sections] 2056(d) and 2523(i) for transfers of property to a spouse who is not a U.S. citizen. Such transfers, whether made by gift or bequest, are fully subject to U.S. transfer taxes."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Siegler, Douglas L
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 842-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Estates, gifts, and trusts portfolios
Series volume
842-2nd
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Marital deduction
  • Grantor trusts
  • Gifts
Label
Transfers to noncitizen spouses, Douglas L. Siegler
Instantiates
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2000-2007
  • Title from title screen (viewed Sept. 28, 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
  • Death of the noncitizen surviving spouse
  • Federal gift tax on transfers to noncitizen spouses
  • Effect of changes in the federal gift and estate tax marital deduction on U.S. tax treaties
  • Effective date provisions
  • Planning for the marital deduction for noncitizen spouses
  • Working papers
  • Detailed analysis. Introduction
  • Disallowance of federal estate tax marital deduction
  • Qualification as a QDOT
  • When is qualification as a QDOT determined?
  • Provisions for reformation
  • Transfers by the surviving spouse of outright bequests and nonprobate property to a QDOT
  • Special rules for nonassignable annuities and other arrangements
  • Taxation of QDOTs
Control code
60412311
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)60412311
System details
Mode of access: World Wide Web
Label
Transfers to noncitizen spouses, Douglas L. Siegler
Publication
Copyright
Note
  • Formerly published in Washington, D.C., 2000-2007
  • Title from title screen (viewed Sept. 28, 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
  • Death of the noncitizen surviving spouse
  • Federal gift tax on transfers to noncitizen spouses
  • Effect of changes in the federal gift and estate tax marital deduction on U.S. tax treaties
  • Effective date provisions
  • Planning for the marital deduction for noncitizen spouses
  • Working papers
  • Detailed analysis. Introduction
  • Disallowance of federal estate tax marital deduction
  • Qualification as a QDOT
  • When is qualification as a QDOT determined?
  • Provisions for reformation
  • Transfers by the surviving spouse of outright bequests and nonprobate property to a QDOT
  • Special rules for nonassignable annuities and other arrangements
  • Taxation of QDOTs
Control code
60412311
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)60412311
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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