http://www.irs.gov/Businesses/Gifts-from-Foreign-Person
For question 2, It is not a legal question. Go to a library and learn it yourself; go to the 投資理財 forum; or talk to an accountant.
Better yet, ask the accountant to verify question 1&3 as well.
• 外國贈與雖然免稅,但延期申報罰金嚇人(5%/月),厲害過搶銀行! -上流Man- ♂ (407 bytes) () 02/26/2014 postreply 00:26:18