I'd like some cites to authorities. Not saying anything posted here is wrong, but it is inconsistent.

I do appreciate the discussion here, since the MSM certainly does not give the full picture.

Norman Solberg
International lawyer, lately for 25 years in Japan, now working on trusts in the US, the 3rd greatest tax haven. NRA Life Member for over 50 years, NRA Endowment (2014), Patron (2016).