Tax Residency (Domicile)

1) Definition of Residence for California Income Tax Purposes

2) Treasury Regulation Section 20.0-1 – Domicile

3) Domicile (Generally)

4) Domicile of Choice

5) Domicile – Defining Resident Status For U.S. Estate Tax Purposes

6) Domicile – Definition Under U.S. Estate Tax Treaties

7) For Estate And Gift Tax Purposes Residence Means Domicile

8) Determination of Federal Estate and Gift Tax Residence Domicile

9) Domicile: Non–U.S. Citizen Residency for Estate, Gift, and Generation-Skipping Transfer Taxes

10) Domicile and Residence – The Same and Different

11) Domicile v. Residency

12) Property of Non-resident Alien Treated as Located in the United States

13) Identifying Property Economically Owned by the Nonresident Alien Decedent

14) Joint ownership of property

15) Double Taxation (Domicile) — Tax Treaties

16) U.S. Gift Tax

17) Applicability of U.S. Transfer Tax to Nonresident Aliens

18) U.S. Estate, Gift, and Generation Skipping Transfer Taxation of Non-Resident Aliens

19) Property Subject to Tax

20) Rate and Calculation of Tax