Review of the Present-law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-term Residency
U.S. Government Printing Office, 2003 - Aliens - 541 pages
Reviews tax and immigration rules related to citizen relinquishment and residency termination.
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10-year period addition alien alternative tax regime amended amount apply assets became citizen of Country citizen or former citizens and former citizenship or terminate citizenship relinquishment consular corporation Country Department described determination effective enforcement enter estate tax exchange exempt expatriation filed foreign Form former citizens former long-term residents gain gift tax immigration imposed income tax individual individual's inheritance intends interest Internal Internal Revenue Code issued Joint Committee staff later lawful permanent resident letter loss nonimmigrant nonresident Notice obtained officer parents percent period person present principal purpose prior procedures proposal reasons received relating relinquish citizenship relinquishment or residency renounced Report residency termination respect ruling ruling request section 877 Service spouse submitted tax avoidance tax rates tax treaties taxable taxation taxpayer transfers Treasury treaty trust U.S. citizen U.S. citizenship U.S. tax United visa waiver
Page A-204 - IRS . . 23 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001 . Do not send the form to this address.
Page A-204 - Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
Page 81 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Page A-55 - Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty, and the pursuit of happiness...
Page A-55 - ... it is claimed that such American citizens, with their descendants, are subjects of foreign states, owing allegiance to the governments thereof; and whereas it is necessary to the maintenance of public peace that this claim of foreign allegiance should be promptly and finally disavowed : Therefore any declaration, instruction, opinion, order, or decision of any officer of the United States which denies, restricts, impairs, or questions the right of expatriation, is declared inconsistent with the...
Page A-199 - You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Page A-199 - An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.
Page A-93 - ... pass freely from one country to the other for the purpose of going to and from the place of location of the works, without any immigration restrictions, passports or labor requirements.
Page 24 - Under section 1031(a)(l), no gain or loss is recognized if property held for productive use in a trade or business or for investment...
Page A-274 - Andorra, Australia, Austria, Belgium, Brunei, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Monaco, the Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, Slovenia, Spain, Sweden, Switzerland, and the United Kingdom.