Page 53 - International Taxation IRS Training Guides
P. 53

Individual Outbound








               Individual Outbound focuses on U.S. citizens                                                        o  r

                                                    with foreign activities or foreign
                    resident aliens

                    investments.



                                                                      U.S.

















                  Foreign                 Foreign                                           Foreign Bank                     U.S. Sub
                                                                                            Account
                     BR                      Sub                    Foreign
                                                                   Pass-thru











                                                                                                                                     51
   48   49   50   51   52   53   54   55   56   57   58