이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.
금융 및 시장 · 2025. 1. 14.1 분 읽기
Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
로컬 자동 번역 · 원본 출처 언어
요약
This document contains final regulations that provide guidance on the application of a tax on United States citizens and residents, as well as certain trusts, that receive, directly or indirectly, gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States. The final regulations also provide guidance on the method of reporting and paying this tax. The final regulations primarily affect United States citizens and residents, as well as certain trusts, that receive one or more such gifts or bequests.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →