Foreign Nationals, Assets, and Income

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 403-410

FOREIGN NATIONALS,

ASSETS, AND INCOME

22-1

CHAPTER 22

FOREIGN NATIONALS,

ASSETS, AND INCOME

§22.1 PROPERTY TRANSFERS FROM CITIZEN OR PERMANENT RESIDENT TO NONRESIDENT ALIEN

§22.1.1 Internal Revenue Code §1041(d)

§22.1.2 Other Tax Code Provisions

§22.2 CITIZENSHIP, RESIDENCY, AND VISAS

§22.3 THE “SUBSTANTIAL PRESENCE TEST”

§22.4 GLOBAL WORKERS AND DOUBLE TAXATION

§22.5 INCOME TAXATION FOR FOREIGN NATIONALS

§22.6 GLOBAL TAX REGIMES

§22.6.1 United Kingdom

§22.6.2 [Reserved]