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.
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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-
♂
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02/26/2014 postreply
00:26:18