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The United States remains a magnet for foreign investment, troubled times notwithstanding. Whether the wealth coming into the U.S. is accompanied by its owners, whether or not the owners intend to remain here indefinitely, or whether the investments are owned by wealthy multinational families, the family migration patterns of the modern era present a variety of challenges and opportunities for estate planners.
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LEXISNEXIS® TAX ADVISOR - FEDERAL TOPICAL - LexisNexis(R) Tax Advisor - Federal Topical is a 480-chapter treatise on federal income tax, estate & gift tax , international tax, and federal tax procedure, drawn from fifteen premier Matthew Bender tax treatises, including Taxation of Inventories, Rhoades & Langer U.S. International Tax & Tax Treaties, Federal Tax Practice & Procedure, Tax Controversies, Tax Planning for Corporations and Shareholders, and others, and is updated weekly. Its chapters have been written by more than 140 expert tax attorneys, professors and CPAs nationwide and contain thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools. LEXISNEXIS® TAX ADVISOR - FEDERAL TOPICAL's gift and estate tax offerings include:
Part 1. Computing Federal Income Tax
Part 2. Taxpayer Groups
Vol. 2E Exempt Organizations
Vol. 2F Trust & Estate Income Tax
Part 3. Gift, Estate & Generation-Skipping Transfer Taxes
Vol. 3A General Principles
Vol. 3B Transfers & Interests Subject to Tax
Vol. 3C Estate & Gift Deductions
Vol. 3D Exclusions, Credits & Disclaimers
Vol. 3E Generation-Skipping Transfer Tax & Grantor Trusts
Vol. 3F Valuation
Vol. 3G Practice & Procedure
Vol. 3H Planning Tips
Part 4. International Taxation
Vol. 4B Foreign Persons' Activities in the U.S.
Chapter 4B:11 Estate and Gift Taxation of Foreign Persons
§ 4B:11.syn Estate and Gift Taxation of Foreign Persons
§ 4B:11.01 Gift Tax Rules Applied to Nonresident Aliens
§ 4B:11.02 Estate Tax Rules Applied to Nonresident Aliens
§ 4B:11.03 Estate Tax Treaties
§ 4B:11.04 Estate Planning in Brief
Part 5. Federal Tax Practice, Procedure & Controversies
Part 6. Federal Payroll Taxes
Part 7. Federal Excise Taxes
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