Review of the Present-law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-term ResidencyU.S. Government Printing Office, 2003 - 541 pagini Reviews tax and immigration rules related to citizen relinquishment and residency termination. |
Din interiorul cărții
Rezultatele 1 - 5 din 100
Pagina 8
... assets ( albeit with expanded definitions of such income and assets ) cannot eliminate the tax incentives to relinquish citizenship or terminate residency in cases in which an individual owns significant foreign - situated property ...
... assets ( albeit with expanded definitions of such income and assets ) cannot eliminate the tax incentives to relinquish citizenship or terminate residency in cases in which an individual owns significant foreign - situated property ...
Pagina 10
... assets . The annual return would be required even if no U.S. tax is due . This recommendation would enable the IRS to monitor more effectively both the income generated by assets as well as any dispositions of assets that may be subject ...
... assets . The annual return would be required even if no U.S. tax is due . This recommendation would enable the IRS to monitor more effectively both the income generated by assets as well as any dispositions of assets that may be subject ...
Pagina 20
... assets which are used or held for use in a trade or business ( sec . 897 ( c ) ( 2 ) ) . 42 43 44 Sec . 1445 . Sec . 6851 ( d ) . A sailing permit is not required for individuals who have been in the United States for less than five ...
... assets which are used or held for use in a trade or business ( sec . 897 ( c ) ( 2 ) ) . 42 43 44 Sec . 1445 . Sec . 6851 ( d ) . A sailing permit is not required for individuals who have been in the United States for less than five ...
Pagina 24
... assets to a foreign trust . Thus , a U.S. trust that converts into a foreign trust is subject to the general gain recognition rule unless the foreign trust qualifies as a grantor trust . An individual who has renounced U.S. citizenship ...
... assets to a foreign trust . Thus , a U.S. trust that converts into a foreign trust is subject to the general gain recognition rule unless the foreign trust qualifies as a grantor trust . An individual who has renounced U.S. citizenship ...
Pagina 44
... assets and liabilities if the tax liability threshold or the net worth threshold under section 877 ( a ) ( 2 ) is met ; and ( 6 ) such other information as the Secretary of the Treasury 160 Notice 97-19 , Sec . VIII . See A - 166 . 161 ...
... assets and liabilities if the tax liability threshold or the net worth threshold under section 877 ( a ) ( 2 ) is met ; and ( 6 ) such other information as the Secretary of the Treasury 160 Notice 97-19 , Sec . VIII . See A - 166 . 161 ...
Alte ediții - Afișează-le pe toate
Review of the Present-law Tax and Immigration Treatment of Relinquishment of ... Vizualizare completă - 2003 |
Review of the Present-law Tax and Immigration Treatment of Relinquishment of ... Vizualizare completă - 2003 |
Termeni și expresii frecvente
10-year period 9 FAM A's parents alien alternative tax regime apply assets became a lawful born in Country citizen of Country citizen or former citizens and former citizenship or terminate citizenship relinquishment consular officer Department determination estate and gift estate tax exempt filed foreign corporation former citizens former long-term residents former U.S. citizens gift tax green card inadmissibility individual individual's information statement inheritance tax issued Joint Committee staff later relinquished lawful permanent resident lawful permanent U.S. nonresident noncitizen percent permanent U.S. resident present-law principal purpose private letter ruling purpose of tax purposes the avoidance relinquish citizenship relinquished his lawful relinquishment or residency renounced his U.S. residency termination ruling request section 877 social security number spouse subject to Country tax avoidance tax return tax rules tax treaties taxable transfers taxation taxpayer Treasury U.S. citizenship U.S. income tax U.S. resident status Visa Waiver Program worldwide income
Pasaje populare
Pagina 206 - 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.
Pagina 206 - 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.
Pagina 83 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Pagina 57 - 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...
Pagina 57 - ... 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...
Pagina 201 - 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.
Pagina 201 - 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.
Pagina 95 - ... 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.
Pagina 26 - 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...
Pagina 278 - 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.