| 000 | 01091nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143920 _d143920 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210416135438.0 | ||
| 007 | ta | ||
| 008 | 210416t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_961561 _aEntin, Seth J. |
|
| 245 | 4 |
_aThe foreign reverse hybrid and the estate tax _c by Seth J. Entin |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author demonstrates that the estate of a foreign individual who dies owning an interest in a foreign reverse hybrid entity is not subject to U.S. federal estate tax in connection with an interest in the entity, even if the entity owns U.S.-situs assets. | ||
| 650 | 4 |
_944107 _aEXTRANJEROS |
|
| 650 | 4 |
_947531 _aINVERSIONES |
|
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
|
| 650 | 4 |
_947837 _aNO RESIDENTES |
|
| 650 | 4 |
_946430 _aIMPUESTO SOBRE EL PATRIMONIO |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9164715 _oOP 138-Bis/2021/101/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 10, March 8 2021, p. 1255-1261 |
|
| 942 | _cART | ||