Tax Treatment of Expatriated Citizens: Hearing Before the Committee on Finance, United States Senate, One Hundred Fourth Congress, First Session, on S. 453, S. 700, H.R. 831, H.R. 981, H.R. 1535, and H.R. 1812, July 11, 1995, Volumul 4U.S. Government Printing Office, 1997 - 118 pagini |
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Pagina 1
... United States. Congress. Senate. Committee on Finance. TAX TREATMENT OF EXPATRIATED CITIZENS TUESDAY , JULY 11 , 1995 U.S. SENATE , COMMITTEE ON FINANCE , Washington , DC . The hearing was convened , pursuant to notice , at 2:30 p.m. ...
... United States. Congress. Senate. Committee on Finance. TAX TREATMENT OF EXPATRIATED CITIZENS TUESDAY , JULY 11 , 1995 U.S. SENATE , COMMITTEE ON FINANCE , Washington , DC . The hearing was convened , pursuant to notice , at 2:30 p.m. ...
Pagina 2
... U.S. citizens may be expatriating to avoid continuing to pay U.S. tax , and the amount of potential tax liability involved in any indi- vidual case could be significant , the Joint Committee Staff found no evidence that the problem is ...
... U.S. citizens may be expatriating to avoid continuing to pay U.S. tax , and the amount of potential tax liability involved in any indi- vidual case could be significant , the Joint Committee Staff found no evidence that the problem is ...
Pagina 3
... citizenship to choose either to pay capital gains tax on gains in excess of $ 600,000 or to continue to be treated as a U.S. citizen for tax purposes . I conclude that , with the addition of this amendment , the admin- istration ...
... citizenship to choose either to pay capital gains tax on gains in excess of $ 600,000 or to continue to be treated as a U.S. citizen for tax purposes . I conclude that , with the addition of this amendment , the admin- istration ...
Pagina 4
... U.S. DEPARTMENT OF TREASURY , WASHINGTON , DC Secretary SAMUELS . Mr. Chairman and members of the commit- tee , I am pleased today to testify on the taxation of U.S. citizens and certain long - term residents who expatriate by ...
... U.S. DEPARTMENT OF TREASURY , WASHINGTON , DC Secretary SAMUELS . Mr. Chairman and members of the commit- tee , I am pleased today to testify on the taxation of U.S. citizens and certain long - term residents who expatriate by ...
Pagina 5
... U.S. - source income for a period of 10 years . We have examined and compared S. 700 and H.R. 1812. Based on this evaluation , we support S. 700 because it does not interfere with an individual's right to renounce U.S. citizenship and ...
... U.S. - source income for a period of 10 years . We have examined and compared S. 700 and H.R. 1812. Based on this evaluation , we support S. 700 because it does not interfere with an individual's right to renounce U.S. citizenship and ...
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Administration proposal amendment to H.R. apply avoid U.S. tax beneficiary capital gains tax CHAIRMAN citizen or resident citizenship or residence current law diploma tax estate tax exemption expatriate's expatriating act expatriating individual expatriation proposals expatriation tax provisions fair market value foreign corporation gift tax green card human rights incentive to expatriate individual's interest international human rights international law issue JCT Report Joint Committee staff KIES long-term residents loss of citizenship Means Committee bill million modified bills nonresident aliens override pay tax present law principal purpose revenue estimates rules Secretary SAMUELS section 877 Senate amendment Senator BRADLEY Senator GRAHAM Senator GRASSLEY Senator Moynihan Senator SIMPSON subject to tax subject to U.S. tax avoidance tax liability tax on expatriation tax on unrealized tax treaties taxable taxpayer terminate transfer Treasury Department trust U.S. citizens U.S. citizenship U.S. income tax U.S. person U.S. residency U.S. source income United unrealized gains