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MANUEL AND CHRISTINA ALVERNO CAME TO US FROM SPAIN SEVERAL YEARS AGO. BOTH ARE RESIDENT ALIENS. SETTLED IN FLORIDA WHERE THEY ARE DOMICILE. MOVES TO

MANUEL AND CHRISTINA ALVERNO CAME TO US FROM SPAIN SEVERAL YEARS AGO. BOTH ARE RESIDENT ALIENS. SETTLED IN FLORIDA WHERE THEY ARE DOMICILE. MOVES TO US AND SOLD RESIDENCE IN SPAIN BUT KEPT LAND THAT PURCHASED EARLIER WITH COMMUNITY FUNDS. CURRENTLY RENT LAND AND RECEIVE 15,000 NET RENTAL INCOME. SEPARATE FEDERAL RETURNS WHICH RULES WILL APPLY TO RENTAL INCOME

COMMUNITY PROPERTY RULES TO SPAIN

COMMUNITY PROPERTIES TO US

SEPARATE RULES OF FLORIDA

SEPARATE RULES OF SPAIN

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