Giving real or tangible property located in the United States.This is subject to the gift tax rules, even if the donor and the recipient are not U.S. citizens or residents. Nonresident aliens who give real or tangible property located in the United States are allowed the 2024 year's $18,...
Persons subject to tax: – Citizen or resident of the U.S. on all transfers by gift of property wherever located – Nonresident alien, if the gifted property was situated in the U.S. C17 - C17 - 14 14 Corporations, Partnerships, Estates & Trusts Corporations, Partnerships, Estates & Trust...