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Foreign Bank Account Report › Disparate Treatment

Patterson Belknap Webb & Tyler LLP

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

Patterson Belknap Webb & Tyler LLP on

The question of who is a U.S. person has always been relevant for tax purposes because it determines who is subject to (a) U.S. income, gift and estate tax, (b) filing Foreign Bank Account Reports (FBARs), and (c) the ‘‘exit...more

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