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If the uncle had actually sent out the nephew $30,000 and the nephew had actually paid the college, the uncle...
both business are under common control.-- Rules that produce ownership by attributing stock to one party although the shares are...
Generally, a foreign irrevocable trust will be dealt with as a "grantor trust" despite whether the trustmaker...
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Estate And Gift Tax Treatment For Non-citizens - John Hancock in Hoover, Alabama
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