Book(electronic)#11983
Tax Planning for Foreign Investors in the United States
In: Springer eBook Collection
1. Introduction -- 2. Federal income tax law -- 3. Real estate investments -- 4. Investments in stocks, securities and commodities and deposits in banks and similar institutions -- 5. Engaging in a U.S. trade or business -- 6. Income tax treaties, tax havens, and the foreign tax credit -- 7. Federal estate and gift taxes -- 8. State taxation -- Source of tables and illustrations.