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Actual physical sale of property Property is deemed to have been sold at death even though there isn't an actual physical sale An individual who

Actual physical sale of property Property is deemed to have been sold at death even though there isn't an actual physical sale An individual who lives in the U.S., but is not a U.S. citizen and it is not their intention to remain there permanently An individual who is a resident of the U.S., but are not a U.S. citizen 

1. Resident Alien 

2. Non-resident Alien 

3. Deemed Disposition 

4. Actual Disposition


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