One Note Samba
Effective on July 1, 2024, Senate Bill 420 (Amendment) amended Chapter 1 of Title 2 of the Official Code of Georgia Annotated and was codified in O.C.G.A. ยง 2-1-7. The Amendment prohibits nonresident aliens who are either...more
In This Presentation: - Basic Rules - Determination of Residency for Estate Tax purposes - Tax Rules - Estate and Gift Tax Treaties - Asset Situs Rules - Taxation of Life Insurance...more