000 00782cab a2200241 4500
001 ABS54100
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8525
041 _aeng
100 _aDavies, D.
245 4 _aThe importance of co-ordination
260 _c1995
350 _a0
490 _aTaxation
_v136(3530) 16 November 1995, 153-155(3)
520 _aExamines US tax legislation for property which is transferred by gift or death to a non-US citizen spouse, how this can affect a UK domiciled person and how to avoid double estate taxation wherever possible.
650 _aDOUBLE ESTATE TAXATION
650 _aINHERITANCE TAX
650 _aPROPERTY TAXES
650 _aUNITED STATES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c5265
_d5265