Foreign Nationals, Assets, and Income

AuthorBrian C. Vertz and Mitchell E. Benson
Pages403-410
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]

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