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1-46 out of 46 article(s)
Title Author Type Date Words
FBAR Filing for Non-U.S. Citizens. Lin, Wilda Column Oct 1, 2018 955
Departing aliens and the sailing permit. Fava, Karl L. Jul 1, 2017 2444
Coming to America? Time to seek international tax advice! Hadjilogiou, Steven; Patel, Pratiksha R.; Bruno, Michael J. Feb 1, 2017 5478
Foreign trusts and U.S. tax implications. Rokahr, Alice; Cockburn, Maggie Sep 22, 2016 6041
Tax planning for high-net-worth individuals immigrating to the United States. Garcia, Rolando Apr 1, 2016 2106
Withholding rules for U.S. citizens and resident aliens working for a U.S. employer in a foreign country. Gorman, Mary C. Jan 1, 2014 849
Defining "attributable to" under sec. 897(g). fine, Ilene W. Jul 1, 2013 1318
Interplay of withholding obligations on partnership's disposition of U.S. real property. Breen, Jennifer E.; Bak, Jacqueline Jul 1, 2013 1012
Federal estate tax returns filed for nonresident aliens, 2009-2011. Belvedere, Melissa J. Mar 22, 2013 4194
Foreign recipients of U.S. income, 2007. Luttrell, Scott Report Jul 28, 2010 10225
U.S.-source FDAP income compliance designated as Tier 1 issue. Faulk, Daniel Nov 1, 2009 1309
Taxing international transactions: a world of difference. Sorensen, Susan M. Apr 1, 2007 756
Seventh circuit upholds regulation on interest paid to related foreign persons. O'Driscoll, David Apr 1, 2006 792
Death of an expatriate. Dailey, Paul Apr 1, 2005 757
Expatriating long-term residents need clarification. Packard, Pamela May 1, 2002 977
Withholding requirements for tax-exempt organizations making foreign grants. Zarzar, Robert Jul 1, 2001 1246
Foreign national tax planning to avoid PFIC trap. Madden, David Jun 1, 2001 886
New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons. Lerman, Jerry L. Apr 1, 2001 578
IRS REVENUE PROCEDURE 2000-35: DISPOSITIONS OF U.S. REAL ESTATE BY FOREIGN PERSONS. Hamilton, John D. Brief Article Feb 1, 2001 928
U.S. estate tax exposure for foreign nationals. Schaefer, Michael K. Jun 1, 2000 2279
Employers' FICA obligations for foreign nationals who work in the U.S. O'Brien, Michael May 1, 2000 1568
Planning strategies for U.S. foreign nationals. Fisher, Arthur L. Jun 1, 1999 1088
Different K-1s for different folks. Farber, Paul Aug 1, 1998 828
Determining payee and U.S. foreign status under sec. 1441. Hemelt, Jim Jul 1, 1998 1070
Principal residence sales by international executives after the TRA '97. Fisher, Arthur L. Apr 1, 1998 3643
New regs. on certain filing requirements of foreign individuals. Torgersen, Stan Mar 1, 1998 627
Using Form W-7 to obtain ITINs. Fletcher, Eric S. Brief Article May 1, 1997 332
Pre-U.S. immigration estate planning for nonresident aliens. Herzog, Keith E. Sep 1, 1996 5987
Planning opportunity for certain "J" visa holders. Fisher, Arthur L. Brief Article Jun 1, 1996 425
U.S. taxation of nonimmigrant students, teachers and trainees. Kenny, William J. Jun 1, 1995 4676
Attribution rules applicable to commercial activities or controlled commercial entities of a foreign government for sec. 163(j) purposes. Sams, Jim Jun 1, 1995 1746
Withholding for foreign partners. Basile, John Apr 1, 1995 1789
Taxation of foreign persons on temporary assignment in the U.S. Lichtig, Richard May 1, 1994 1505
IRA contributions by foreign nationals: long-term investments with short-term returns. Koch, Artemis Velahos Mar 1, 1994 683
Resident or nonresident? New regulations. Johnson, Linda M.; Zinneman, David E. Cover Story Jan 1, 1994 5586
Certain foreign nationals may avoid penalties for underpayment of estimated tax by relying on 100% of prior year tax shown on dual status return. Friedman, Steven M. Jun 1, 1993 525
Withholding tax on foreign mortgages. Zink, William J. Feb 1, 1993 681
Form 5471 reporting for resident aliens complicated by family attribution rules. Smaston, Carla M. Dec 1, 1992 1376
Dual resident taxpayers as S corporation shareholders. Gordon, Richard A. Nov 1, 1992 831
Final regulations define resident alien. Gajek, Marion Nov 1, 1992 963
New regulations issued. Brief Article Sep 1, 1992 403
Estate planning for Canadians investing in U.S. vacation homes. Dominguez, Daniel May 1, 1992 930
Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties. Evans, Ginger G. Feb 1, 1992 684
Nonresident aliens and foreign corporations may be subject to full income taxes on their gross U.S. receipts. Shoenthal, Lawrence E.; Tenenbaum, Stephen Oct 1, 1991 1424
Section 367 regs issued. Burge, Marianne Apr 1, 1990 479
Taxation of resident aliens in the U.S. Smolowitz, Sidney Oct 1, 1989 4810

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