All of these segments are part of the Lehman Tax Law Knowledge Base Series that is available to everyone at no cost. For professionals – Florida Bar CLE accredited courses are available.
IRS Streamlined Compliance
Amnesty Offshore Voluntary Disclosure Program
The Safe Harbor
After Lehman has lengthy discussion on the topic of I.R.S. effectiveness with the Government Accountability Office representatives regarding the Madoff ponzi scheme.
Foreign Investors in U.S. Real Estate
1. Tax Planning Techniques For The Foreign Investors in U.S. Real Estate
2. Real Estate Investments – Foreign Investor Estate & Gift
3. Tax Planning Techniques – The Like Kind Exchange
4. Real Estate Income and Estate Tax Planning Techniques
5. Real Estate – The Tax Planning Techniques – LLC.
6. Real Estate Advanced Tax Planning – Portfolio Loans
7. Real Estate – Individual Foreign Investors
United States Taxation of Foreign Investors (General Overview)
1. U.S. Taxation of Foreign Investors
2. The Substantial Presence Test And NonResident Aliens
3. U.S. Source Income And The Foreign Investor
4. Foreign Source Income Rules
5. Maximum Use of Investment Entity for Foreign Investors