| Author |
Message |
Anton Spaans
Guest
|
Posted:
Sun Oct 23, 2005 9:43 pm Post subject:
Question about taxes on money transfer Holland to USA: |
|
|
I'm a Dutch citizen living on an H1B visa in the USA for the
last 5 years or so. I owned an apartment in the Netherlands
which I sold this month (too many hassles and costs).
On the sale i made some profit (more than EUR 10.000, less
than 100.000). I payed/will pay all the necessary taxes on
the profit to the Dutch tax authority; My Dutch taxes are
taken care of.
However, if I move the profit from my Dutch account to a
USA bank account, how would this affect me tax-wise for
the transfer itself. Do i need to pay (regular)
income-taxes over it? Or nothing at all (since i paid my
Dutch taxes), or some other tax?
(I know i have to pay tax over interest/dividend earned
over the amount while the money is in a USA account...
like any other moneys that earn income :=))
Thank you very much for you advice.
--
Anton Spaans.
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >>
|
|
| Back to top |
|
 |
David Woods, EA, ChFC, CL
Guest
|
Posted:
Wed Oct 26, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
"Anton Spaans" <aspaans.at.speakeasy.dot.net@giganews.com> wrote:
| Quote: | I'm a Dutch citizen living on an H1B visa in the USA for the
last 5 years or so. I owned an apartment in the Netherlands
which I sold this month (too many hassles and costs).
On the sale i made some profit (more than EUR 10.000, less
than 100.000). I payed/will pay all the necessary taxes on
the profit to the Dutch tax authority; My Dutch taxes are
taken care of.
However, if I move the profit from my Dutch account to a
USA bank account, how would this affect me tax-wise for
the transfer itself. Do i need to pay (regular)
income-taxes over it? Or nothing at all (since i paid my
Dutch taxes), or some other tax?
(I know i have to pay tax over interest/dividend earned
over the amount while the money is in a USA account...
like any other moneys that earn income :=))
Thank you very much for you advice.
|
It doesn't matter what you do with the profit. The US will
tax it regardless of where the money is.
--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
A.G. Kalman
Guest
|
Posted:
Wed Oct 26, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
Anton Spaans wrote:
| Quote: | I'm a Dutch citizen living on an H1B visa in the USA for the
last 5 years or so. I owned an apartment in the Netherlands
which I sold this month (too many hassles and costs).
On the sale i made some profit (more than EUR 10.000, less
than 100.000). I payed/will pay all the necessary taxes on
the profit to the Dutch tax authority; My Dutch taxes are
taken care of.
However, if I move the profit from my Dutch account to a
USA bank account, how would this affect me tax-wise for
the transfer itself. Do i need to pay (regular)
income-taxes over it? Or nothing at all (since i paid my
Dutch taxes), or some other tax?
(I know i have to pay tax over interest/dividend earned
over the amount while the money is in a USA account...
like any other moneys that earn income :=))
Thank you very much for you advice.
|
Moving funds from Bank A to Bank B does not create income.
The sale of the apartment does create capital gain income.
Under the tax treaty between the two nations, the
Netherlands had the right to tax that gain. The U.S. is
also going to tax that capital gain as you are a U.S.
resident for tax purposes. You can compute a foreign tax
credit on your U.S. tax return based on the taxes paid to
the Netherlands on the gain.
As you are a U.S. resident, you must also report your
worldwide interest income on your U.S. tax return. Any
foreign interest earned by you must be converted to U.S.
dollars and reported on your U.S. tax return. If you had to
pay foreign taxes on that interest, you can also compute a
foreign tax credit for that payment.
--
Alan
http://taxtopics.net
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >>
|
|
| Back to top |
|
 |
A.G. Kalman
Guest
|
Posted:
Thu Oct 27, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
Anton Spaans wrote:
| Quote: | I'm a Dutch citizen living on an H1B visa in the USA for the
last 5 years or so. I owned an apartment in the Netherlands
which I sold this month (too many hassles and costs).
On the sale i made some profit (more than EUR 10.000, less
than 100.000). I payed/will pay all the necessary taxes on
the profit to the Dutch tax authority; My Dutch taxes are
taken care of.
However, if I move the profit from my Dutch account to a
USA bank account, how would this affect me tax-wise for
the transfer itself. Do i need to pay (regular)
income-taxes over it? Or nothing at all (since i paid my
Dutch taxes), or some other tax?
(I know i have to pay tax over interest/dividend earned
over the amount while the money is in a USA account...
like any other moneys that earn income :=))
Thank you very much for you advice.
|
Moving funds from Bank A to Bank B does not create income.
The sale of the apartment does create capital gain income.
Under the tax treaty between the two nations, the
Netherlands had the right to tax that gain. The U.S. is
also going to tax that capital gain as you are a U.S.
resident for tax purposes. You can compute a foreign tax
credit on your U.S. tax return based on the taxes paid to
the Netherlands on the gain.
As you are a U.S. resident, you must also report your
worldwide interest income on your U.S. tax return. Any
foreign interest earned by you must be converted to U.S.
dollars and reported on your U.S. tax return. If you had to
pay foreign taxes on that interest, you can also compute a
foreign tax credit for that payment.
--
Alan
http://taxtopics.net
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
David Woods, EA, ChFC, CL
Guest
|
Posted:
Thu Oct 27, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
"Anton Spaans" <aspaans.at.speakeasy.dot.net@giganews.com
nospam nospam> wrote:
| Quote: | I'm a Dutch citizen living on an H1B visa in the USA for the
last 5 years or so. I owned an apartment in the Netherlands
which I sold this month (too many hassles and costs).
On the sale i made some profit (more than EUR 10.000, less
than 100.000). I payed/will pay all the necessary taxes on
the profit to the Dutch tax authority; My Dutch taxes are
taken care of.
However, if I move the profit from my Dutch account to a
USA bank account, how would this affect me tax-wise for
the transfer itself. Do i need to pay (regular)
income-taxes over it? Or nothing at all (since i paid my
Dutch taxes), or some other tax?
(I know i have to pay tax over interest/dividend earned
over the amount while the money is in a USA account...
like any other moneys that earn income :=))
Thank you very much for you advice.
|
It doesn't matter what you do with the profit. The US will
tax it regardless of where the money is.
--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
Anton Spaans
Guest
|
Posted:
Thu Oct 27, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
"A.G. Kalman" <glendale202-tax@yahoo.com> wrote:
| Quote: | Moving funds from Bank A to Bank B does not create income.
The sale of the apartment does create capital gain income.
Under the tax treaty between the two nations, the
Netherlands had the right to tax that gain. The U.S. is
also going to tax that capital gain as you are a U.S.
resident for tax purposes. You can compute a foreign tax
credit on your U.S. tax return based on the taxes paid to
the Netherlands on the gain.
As you are a U.S. resident, you must also report your
worldwide interest income on your U.S. tax return. Any
foreign interest earned by you must be converted to U.S.
dollars and reported on your U.S. tax return. If you had to
pay foreign taxes on that interest, you can also compute a
foreign tax credit for that payment.
|
Thank you so much for your answer!
Would i be able to *not* pay the capital gain income if i
would use this profit to buy property here in the USA?
(E.g. i know that if you sell a house here in the USA and
you use the profit to finance the purchase of a new house,
you don't have to pay capital gain tax).
Thank you very much.
-- Anton.
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
A.G. Kalman
Guest
|
Posted:
Fri Oct 28, 2005 8:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
Anton Spaans wrote:
| Quote: | "A.G. Kalman" <glendale202-tax@yahoo.com> wrote:
Moving funds from Bank A to Bank B does not create income.
The sale of the apartment does create capital gain income.
Under the tax treaty between the two nations, the
Netherlands had the right to tax that gain. The U.S. is
also going to tax that capital gain as you are a U.S.
resident for tax purposes. You can compute a foreign tax
credit on your U.S. tax return based on the taxes paid to
the Netherlands on the gain.
As you are a U.S. resident, you must also report your
worldwide interest income on your U.S. tax return. Any
foreign interest earned by you must be converted to U.S.
dollars and reported on your U.S. tax return. If you had to
pay foreign taxes on that interest, you can also compute a
foreign tax credit for that payment.
Thank you so much for your answer!
Would i be able to *not* pay the capital gain income if i
would use this profit to buy property here in the USA?
|
No.
| Quote: | (E.g. i know that if you sell a house here in the USA and
you use the profit to finance the purchase of a new house,
you don't have to pay capital gain tax).
|
The law you reference was repealed in 1997. Under the new
rules you get to exempt up to $250,000 of gain (single
person) on the sale of your main home if you pass certain
tests (2 years of ownership and 2 years of use as your main
home when you look back 5 years from the date of sale). You
stated that you had not used that apartment as your main
home for the last five years. Therefore, you could not pass
the test to avail yourself of the profit exclusion.
--
Alan
http://taxtopics.net
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
Anton Spaans
Guest
|
Posted:
Mon Oct 31, 2005 4:30 pm Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
| Quote: | The law you reference was repealed in 1997. Under the new
rules you get to exempt up to $250,000 of gain (single
person) on the sale of your main home if you pass certain
tests (2 years of ownership and 2 years of use as your main
home when you look back 5 years from the date of sale). You
stated that you had not used that apartment as your main
home for the last five years. Therefore, you could not pass
the test to avail yourself of the profit exclusion.
|
Thank you for your help, Alan!
mmmmmm....
I live in the USA for about 5 years now. I bought the
apartment about 9 years ago, when i was still working and
earning money in the Netherlands. So i bought the apartment
with money earned in the Netherlands. I did not buy the
apartment from any income generated in the USA. All was
financed (principal, ineterest, costs) etc. with dutch
guilders (and Euros later). So, how come suddenly the USA's
IRS is interested in this capital gain as well? I can see
why the the Dutch IRS is interested, since i earned all the
money, from which i bought the apartment, in the
Netherlands. Wouldn't this be a double taxation?
Note that i'm not a US citizen or even an immigrant. I am a
*temporary* worker here. This caused me to not live for 2 of
the last 5 years in my apartment in Holland.
All in all, i shouldn't have sold my apartment this month?
If i would have waited to sell it *after* i'd return back to
Holland, i would not to have pay taxes to the IRS in the
USA?
Sincerely,
-- Anton.
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
Robert Daniels
Guest
|
Posted:
Thu Nov 03, 2005 9:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
"Anton Spaans" <ASPAANS.at.SPEAKEASY.dot.NET@giganews.com (nospam) (nospam)>
| Quote: | I live in the USA for about 5 years now. I bought the
apartment about 9 years ago, when i was still working and
earning money in the Netherlands. So i bought the apartment
with money earned in the Netherlands. I did not buy the
apartment from any income generated in the USA. All was
financed (principal, ineterest, costs) etc. with dutch
guilders (and Euros later). So, how come suddenly the USA's
IRS is interested in this capital gain as well? I can see
why the the Dutch IRS is interested, since i earned all the
money, from which i bought the apartment, in the
Netherlands. Wouldn't this be a double taxation?
Note that i'm not a US citizen or even an immigrant. I am a
*temporary* worker here. This caused me to not live for 2 of
the last 5 years in my apartment in Holland.
All in all, i shouldn't have sold my apartment this month?
If i would have waited to sell it *after* i'd return back to
Holland, i would not to have pay taxes to the IRS in the
USA?
|
In general, the US taxes "U.S. Persons" [a defined term that
includes temporarily resident aliens] on their worldwide
income but allows foreign taxes on foreign income to be
credited against [subtracted from] the US tax on that income.
Publication 519 tries to explain how the system works, and is
online at http://www.irs.gov/pub/irs-pdf/p519.pdf.
The general principles are subject to various tax treaties.
The treaty with the Netherlands is online at
http://www.netherlands-embassy.org/article.asp?articleref=AR00000231EN
The Netherlands may tax the sale on the basis of location of
the property, the US will tax it on the basis that you
currently reside here, and you should be able to credit the
one against the other. Tax co-ordination between nations is
imperfect, and there may well be some residual "double
taxation" -- while "double taxation" is unpleasant, it's
not illegal.
Bob Daniels
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
A.G. Kalman
Guest
|
Posted:
Fri Nov 04, 2005 9:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
| Quote: | The law you reference was repealed in 1997. Under the new
rules you get to exempt up to $250,000 of gain (single
person) on the sale of your main home if you pass certain
tests (2 years of ownership and 2 years of use as your main
home when you look back 5 years from the date of sale). You
stated that you had not used that apartment as your main
home for the last five years. Therefore, you could not pass
the test to avail yourself of the profit exclusion.
Thank you for your help, Alan!
mmmmmm....
I live in the USA for about 5 years now. I bought the
apartment about 9 years ago, when i was still working and
earning money in the Netherlands. So i bought the apartment
with money earned in the Netherlands. I did not buy the
apartment from any income generated in the USA. All was
financed (principal, ineterest, costs) etc. with dutch
guilders (and Euros later). So, how come suddenly the USA's
IRS is interested in this capital gain as well? I can see
why the the Dutch IRS is interested, since i earned all the
money, from which i bought the apartment, in the
Netherlands. Wouldn't this be a double taxation?
Note that i'm not a US citizen or even an immigrant. I am a
*temporary* worker here. This caused me to not live for 2 of
the last 5 years in my apartment in Holland.
All in all, i shouldn't have sold my apartment this month?
If i would have waited to sell it *after* i'd return back to
Holland, i would not to have pay taxes to the IRS in the
USA?
|
Robert Daniels answered your question. In addition, in my
original reply I told you that under the tax treaty, the
Netherlands would tax the sale and the US would tax the sale
as you are a US resident. I also told you that you would be
eligible for a foreign tax credit on your US tax return in
order that you not be double taxed. Essentially, you wind
up paying tax on the gain based on which country had the
higher rate of tax. The US tax credit can not exceed your US
tax liability on the sale. Bear in mind that this is a sale
of a long term capital asset. Your gain will be taxed in the
US at either 5% or 15% maximum depending upon what tax
bracket you are in for ordinary income.
--
Alan
http://taxtopics.net
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
Anton Spaans
Guest
|
Posted:
Fri Nov 04, 2005 9:00 am Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
"Robert Daniels" <rhdlaw@pacbell.net> wrote:
| Quote: | "Anton Spaans" <ASPAANS.at.SPEAKEASY.dot.NET@giganews.com (nospam)
I live in the USA for about 5 years now. I bought the
apartment about 9 years ago, when i was still working and
earning money in the Netherlands. So i bought the apartment
with money earned in the Netherlands. I did not buy the
apartment from any income generated in the USA. All was
financed (principal, ineterest, costs) etc. with dutch
guilders (and Euros later). So, how come suddenly the USA's
IRS is interested in this capital gain as well? I can see
why the the Dutch IRS is interested, since i earned all the
money, from which i bought the apartment, in the
Netherlands. Wouldn't this be a double taxation?
Note that i'm not a US citizen or even an immigrant. I am a
*temporary* worker here. This caused me to not live for 2 of
the last 5 years in my apartment in Holland.
All in all, i shouldn't have sold my apartment this month?
If i would have waited to sell it *after* i'd return back to
Holland, i would not to have pay taxes to the IRS in the
USA?
In general, the US taxes "U.S. Persons" [a defined term that
includes temporarily resident aliens] on their worldwide
income but allows foreign taxes on foreign income to be
credited against [subtracted from] the US tax on that income.
Publication 519 tries to explain how the system works, and is
online at http://www.irs.gov/pub/irs-pdf/p519.pdf.
The general principles are subject to various tax treaties.
The treaty with the Netherlands is online at
http://www.netherlands-embassy.org/article.asp?articleref=AR00000231EN
The Netherlands may tax the sale on the basis of location of
the property, the US will tax it on the basis that you
currently reside here, and you should be able to credit the
one against the other. Tax co-ordination between nations is
imperfect, and there may well be some residual "double
taxation" -- while "double taxation" is unpleasant, it's
not illegal.
|
Wow guys, thank you so much for taking this time to answer
my posts!
I downloaded and i am reading the above two
tax-documents.... they raised more questions than they
answered.... It is complex!!!
By selling my house, I 'alienated real property' and had a
'capital gain' on the sell. This leads me to article 14:
Article 14, par. 2(c)(i) of the US-NL tax treaty says that
"The provisions of this paragraph shall NOT apply to the
alienation of property that formed part of the property of a
*permanent establishment* or .... etc.. situated in the
other State (Netherlands) on or after Jne 18, 1980." (all
the other paragraphs deal with real property such as
royalties, ships, forestry, corporate property, etc)
What does this mean? Does *permanent establishment* mean (in
my case) a house that i lived in when i was still living in
Holland?
Another part of this article states:
"The provisions of this paragraph shall *not* apply *unless*
<some condition>..."
What does this mean? Do the provisions apply or not when
<some condition> is true?
And what are exactly 'provisions of a paragraph'?
Thanks again for your help!
-- Anton
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
Anton Spaans
Guest
|
Posted:
Sun Nov 06, 2005 5:00 pm Post subject:
Re: Question about taxes on money transfer Holland to USA: |
|
|
| Quote: | The law you reference was repealed in 1997. Under the new
rules you get to exempt up to $250,000 of gain (single
person) on the sale of your main home if you pass certain
tests (2 years of ownership and 2 years of use as your main
home when you look back 5 years from the date of sale). You
stated that you had not used that apartment as your main
home for the last five years. Therefore, you could not pass
the test to avail yourself of the profit exclusion.
Thank you for your help, Alan!
mmmmmm....
I live in the USA for about 5 years now. I bought the
apartment about 9 years ago, when i was still working and
earning money in the Netherlands. So i bought the apartment
with money earned in the Netherlands. I did not buy the
apartment from any income generated in the USA. All was
financed (principal, ineterest, costs) etc. with dutch
guilders (and Euros later). So, how come suddenly the USA's
IRS is interested in this capital gain as well? I can see
why the the Dutch IRS is interested, since i earned all the
money, from which i bought the apartment, in the
Netherlands. Wouldn't this be a double taxation?
Note that i'm not a US citizen or even an immigrant. I am a
*temporary* worker here. This caused me to not live for 2 of
the last 5 years in my apartment in Holland.
All in all, i shouldn't have sold my apartment this month?
If i would have waited to sell it *after* i'd return back to
Holland, i would not to have pay taxes to the IRS in the
USA?
Robert Daniels answered your question. In addition, in my
original reply I told you that under the tax treaty, the
Netherlands would tax the sale and the US would tax the sale
as you are a US resident. I also told you that you would be
eligible for a foreign tax credit on your US tax return in
order that you not be double taxed. Essentially, you wind
up paying tax on the gain based on which country had the
higher rate of tax. The US tax credit can not exceed your US
tax liability on the sale. Bear in mind that this is a sale
of a long term capital asset. Your gain will be taxed in the
US at either 5% or 15% maximum depending upon what tax
bracket you are in for ordinary income.
|
Thanks for your answer!
I really learn a lot from you all.
I talked to someone in a similar position (temporary worker
visa, he is from South Africa) and he was in the exact same
situation as me: Sold his house in S.A; used the profits to
buy a new house here in the USA.
He consulted an accountant and he told me that the rules are
a little different for *temporary* workers (no green card,
not a citizen). He just payed the taxes due in South Africa
over the gain. Besides that, he would have to pay
interest-taxes in S.A. every year or pay interest-taxes here
in the USA every year (after moving the money over here,
which he did until he bought a house from it).
He couldn't tell me the exact rules/articles/paragraphs that
explain the above, but it had something to do with this
reasoning:
Since i'm a temporary worker, i am to return after a maximum
of 6 years. When in that period my 'permanent' residence is
sold, i can keep the money (and be taxed according to the
State in which the real property resides) and use it, for
example, to buy a new residence when returning back home.
He gave an example:
Someone moves to the USA on an H1B visa. After one year he
decides to sell his house (because of high costs maintaining
the residence) with profit. One year later the company he
works for lets him go or ceases to exist. As an H1B worker
(temporary worker) you HAVE to leave the country (no more
than 3 months later and you can no longer work in the USA).
This person can now use the profit to buy another property
in his native country.
Thank you all and have a great weekend! :)
-- Anton.
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
|
| Back to top |
|
 |
|
|
|
|