Any transfer..(measured in money or money's worth)
Ingrid2023-04-27
在你亂搞前..最好先問過會計師
Mia2023-04-26
無形資產沒有贈與稅問題
Charlie2023-04-27
IRS網站FAQ寫得清清楚楚..明年準備報稅吧
Tom2023-04-26
What assets are subject to US gift taxes?A non-citizen or non-resident is subject to US gifttax on the transfer of US real property or US tangible personal property. However, gifts of intangible assets are not subject to US gift tax because intangible assets are considered to be located in the homecountry of the donor.Gifts of US corporation shares are also not subjectto US gift tax since shares are intangible property.Note, however, that these very same shares would betaxable if they came out of the estate of the non-USdomiciliary decedent since they are considered US situs assets. So, it’s tricky; non-taxable if it’sa living gift, taxable if it is a gift after death.Stated differently; if I were a non-citizen or non-resident and make a gift of US tangible property, I’m going to have a taxable gift. If I make a gift ofan intangible, that’s not a taxable gift. If I makea gift of an intangible that owns US property, ex.,US corporation stock, where the underlying corporate asset is US property, that would be also not subject to gift tax, since the stock is intangible and intangibles are not subject to the gift tax. However,if those US corporation shares pass not as a gift when I am living, but as an inheritance after my death, those shares would be US situs assets, subject toestate tax.
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