Thank you again.
However it seems to me that here's a situation when a non US citizen nonresident of US may still owe taxes in the US (gift tax).
Title 26 § 25.2511–3 Transfers by nonresidents not citizens.
(a) ...
(1) The gift tax applies only to the transfer of real property and tangible personal property situated in the United States at the time of the transfer if either—
(i) The gift was made on or after January 1, 1967, by a nonresident not a citizen of the United States who was not an expatriate ...
So my understanding is that if my relative (nonresident, non US citizen, not an expatriate) purchases a house in the US and gifts it to me then they will owe gift tax in the US, is this correct?
