TY - BOOK AU - Matz, Kevin. TI - U.S. Estate and gift taxation of nonresident aliens: an examination of the rules and regulations SN - 0732-8435 U1 - DPer 657.05 C33 Feb - Aug 2012, v. 82 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Taxation ER -