The method of computing estate taxes on an NRA'S gross estate is basically the same as that for a U.S. citizen
or resident, except that the NRA'S estate is taxed only to the extent of its U.S.-situs property, and it receives a much smaller unified credit.
1st Class Rodolfo Abalos, a U.S. citizen
born in the Philippines, emphasizes the naturalization "fast-track" as a selling point while working as an Army recruiter among Asians in the San Francisco Bay area.
The determination of whether a person is a U.S. citizen
is made under federal nationality and immigration laws.
On June 23, 2013, 11 foreign nationals, including one U.S. citizen
, were murdered in an attack on a Nanga Parbat mountain base camp in the northern area of Gilgit-Baltistan.
District Judge Michael Mukasey in New York held that U.S. citizen
Jose Padilla, designated an "enemy combatant" by presidential decree and held by the military, must be given access to lawyers.
In general, the exclusion extends to a U.S. citizen
or resident who is present in a foreign country for at least 330 days during a 12-month period.
The first two involve the performance of services by a U.S. citizen
or resident outside the United States and its possessions.
6035(a), this is a U.S. citizen
or resident who is an officer, director or 10% shareholder of an FPHC.
nonresident alien, but his beneficiary is a U.S. citizen
861-865 have significance in determining whether income is considered from sources within or outside the U.S., which is relevant, for example, in determining whether a U.S. citizen
or resident may claim a credit for foreign taxes paid.
2501(a)(1) does not apply to a transfer of intangible property by a nonresident who is not a U.S. citizen
If the foreign spouse is also a business owner, the U.S. citizen
spouse may have filing requirements under Form 5471, Information Return of U.S.