Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Bogardus v. Commissioner
Bogardus v. Commissioner, 302 U.S. 34 (1937), was a United States Supreme Court case discussing, under United States tax law, how to distinguish compensation from tax-exempt gifts under §102(a). It is notable (and thus appears frequently in law school casebooks) for the following holdings:
Is a sum of money paid to former stockholders and employees compensation which is subject to Federal Income Tax or a gift that is exempt from taxes?