Former Canadian citizen gets 'free' California basis step-up by Robert Willens
By: Willens, Robert
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | CONFLICTOS JURISDICCIONALES | NACIONALIDAD | DOMICILIO FISCAL | ESTADOS UNIDOS | JURISPRUDENCIA
In:
Tax Notes International v. 101, n. 4, January 25 2021, p. 477-479Summary: In this article, the author analyses litigation concerning which jurisdiction's tax law applied to a transaction conducted outside the United States by a foreign individual before he became a U.S. and California resident taxpayer.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/4-5 (Browse shelf) | Available | OP 138-B/2021/101/4-5 |
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| OP 138-B/2021/101/4-2 Taxation of investment funds in the Asia-Pacific region | OP 138-B/2021/101/4-3 Worldwide interest apportionment has arrived | OP 138-B/2021/101/4-4 German court rules on taxation of interim gains following acquisition of investment fund shares | OP 138-B/2021/101/4-5 Former Canadian citizen gets 'free' California basis step-up | OP 138-B/2021/101/4-6 The TCJA's unilateral provocation of DSTs | OP 138-B/2021/101/5-1 U.S. tax review | OP 138-B/2021/101/5-2 Gender equality, taxation, and the COVID-19 recovery |
Disponible también en formato electrónico.
Resumen.
In this article, the author analyses litigation concerning which jurisdiction's tax law applied to a transaction conducted outside the United States by a foreign individual before he became a U.S. and California resident taxpayer.
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