The article “Home Thoughts From Abroad: When Foreigners Purchase U.S. Homes,” by Michael Karlin and Stanley C. Ruchelman, was published in Tax Notes International on August 17, 2020. The article examines the issues faced by foreign owners of U.S. homes held primarily for personal use by the owners and their families, and how to plan the acquisition, ownership, and disposition — by sale, exchange, gift, or bequest — of residential real property in the United States for a nonresident alien client.
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