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From:
International Tax Attorney | IRS Offshore Voluntary Disclosure
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Are Gifts of Foreign Cash Taxable or Reportable (Examples)
https://www.goldinglawyers.com/u-s-tax-on-gifts-from-a-foreign-person-irs-gift-income-taxation/
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Are Gifts of Foreign Cash Taxable or Reportable (Examples). GOLDING & GOLDING, BOARD-CERTIFIED TAX LAW SPECIALIST TEAM.