Non-Citizens: Estate, Gift and Generation-Skipping Taxation

Michael Heimos, MLitt 2015

'Non-Citizens — Estate, Gift and Generation-Skipping Taxation' (Bloomberg/Tax Management, Inc. Portfolio No. 837, 3rd edition), is both a work of scholarship and a practice guide for attorneys, which explains the U.S. federal taxation of property transfers made by U.S. resident non-U.S. citizens (RNCs), and by non-U.S. resident non-U.S. citizens (NRNCs), as well as their respective estates.

This Portfolio is part of the Bloomberg/Tax Management Estates, Gifts & Trusts Portfolio Library, which is a comprehensive resource including nearly 100 'portfolios' (book length monographs which include practice tools, primary sources and timely news), accessed by tax and succession attorneys worldwide. Mike's 4th edition of 'Non-Citizens...' will be available in the first quarter of 2017.

From October 2016, Mike will be at Oxford pursuing his DPhil in History.

ISBN: 978-1-55871-834-0