Time May Be Ripe To Test U.S. Estate Tax Liability Of Puerto Ricans Born In The United States

Mondaq Business BriefingUnited States Law Articles in English (2001)

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Time May Be Ripe To Test U.S. Estate Tax Liability Of Puerto Ricans Born In The United States

The time may be ripe for testing the decades old interpretation of the U.S. Internal Revenue Code of 1986, as amended, ( U.S.-IRC ) as imposing U.S. estate tax liability for property located in Puerto Rico if the Puerto Rico resident was born in the United Sta...

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