¹See, e.g., Herzog, "Pre-U.S. Immigration Estate Planning for Nonresident Aliens," 27 The Tax Adviser 554 (September 1996); Englebrecht and Colburn, "An Analysis of Transfer Taxes on Nonresident Aliens," 25 Int'l Tax Journal 1 (Fall 1999).

²Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Signed at Paris on Aug. 31, 1994.

³Under Sec. 954(c), passive income includes interest, dividends, royalties, rents and annuities; certain property transaction gains; commodity gains; foreign currency gains; income equivalent to interest; income from notional principal contracts; and payments in lieu of dividends.

⁴See Rev. Proc. 2001-13, IRB 2001-3, 337.

⁵See Notice 98-34, 1998-2 CB 29, modifying Notice 97-19, 1997-1 CB 394.