The Estate Tax Should Not Apply to Domestic Stock Owned by NRAs

Congress needs to reconsider whether Code section 2104(a) which subjects the ownership of domestic stock by nonresident aliens to estate tax merits retention. This analysis offers several reasons as to why policy makers should introduce legislation that either repeals this Code section or significantly narrows its application

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Year of publication:	[2021]
Authors:	Soled, Jay A.
Publisher:	[S.l.] : SSRN
Subject:	Erbschaftsteuer \| Inheritance tax \| Theorie \| Theory \| Steuerwirkung \| Tax effects

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Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Quinnipiac Probate Law Journal, Vol. 34, No. 2, 2021 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 8, 2021 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013234684