21-03-2018, 20:32 PM
(21-03-2018, 20:21 PM)cesium Kirjutas: Ka mitte sellest ma ei räägi vaid et auto eest ülekantav summa vormistatakse kingituseks, millelt üldjuhul tulumksu ei arvestata.Aga siin ju ilusti kirjas, et kõik välismaalt saadud kingitused tuleb lülitada üld sissetulekule otsa ja lähevad maksu alla.
https://www.irs.gov/businesses/gifts-fro...ign-person
In general, a foreign gift is money or other property received by a U.S. person from a foreign person that the recipient treats as a gift or bequest and excludes from gross income. A “foreign person” is a nonresident alien individual or foreign corporation, partnership or estate.
The IRS may re-characterize purported gifts from foreign partnerships or foreign corporations as items of income that must be included in gross income. Additionally, gifts from foreign trusts are subject to different rules than gifts other foreign persons.