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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