United States Gift Tax applicable to a nonresident alien domiciliaryMark D. Rosenberg, Michael
以下限額是對US Citizen贈與US Citizen的限額,如果是綠卡持有者/Nonresident Alien、或不在美國的資產可能會有金額差異(整理總表放在文中後段) Gift Tax贈與稅的Lifetime exclusion其實就跟Estate Tax遺產稅的Filing Threshold一樣金額,主要是在避免taxpayers利用贈與稅來達到脫產/逃避遺產稅的目的。不論贈與多少人,總能...
Gift tax – Tax on inter vivos (lifetime) transfers for less than full and adequate consideration – Payable by the donor C17 - C17 - 4 4 Corporations, Partnerships, Estates & Trusts Corporations, Partnerships, Estates & Trusts Tax Relief Reconciliation ...