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Are foreign nationals liable for capital gains in the US?

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ema...@utdallas.edu

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May 12, 1996, 3:00:00 AM5/12/96
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Yiannis G. (yian...@ix.netcom.com) wrote:

> Regarding stock transactions

> Are foreign nationals liable for capital gains in the US?

That depends on where they reside. If they reside in
the US, then yes. If not, then no. There are IRS
publications that deal with the issue of residence.

David Emanuel

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