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. |
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Pagina 37
... became subject to section 877 . Income or gain derived from controlled foreign corporation stock Section 877 treats as U.S. - source any income or gain derived from stock in a foreign corporation if the individual relinquishing ...
... became subject to section 877 . Income or gain derived from controlled foreign corporation stock Section 877 treats as U.S. - source any income or gain derived from stock in a foreign corporation if the individual relinquishing ...
Pagina 71
... became part of the Immigration and Nationality Act at section 212 ( a ) ( 10 ) ( E ) , 8 U.S.C sec . 1182 ( a ) ( 10 ) ( E ) . 292 Illegal Immigration Reform and Immigrant Responsibility Act , P.L. No. 104-208 , Division C , sec . 352 ...
... became part of the Immigration and Nationality Act at section 212 ( a ) ( 10 ) ( E ) , 8 U.S.C sec . 1182 ( a ) ( 10 ) ( E ) . 292 Illegal Immigration Reform and Immigrant Responsibility Act , P.L. No. 104-208 , Division C , sec . 352 ...
Pagina 87
... became effective for individuals losing U.S. citizenship on or after February 5 , 1995 , and long term U.S. residents who terminate U.S. residency or begin foreign residency on or after February 5 , 1995. However , under Notice 97-19 ...
... became effective for individuals losing U.S. citizenship on or after February 5 , 1995 , and long term U.S. residents who terminate U.S. residency or begin foreign residency on or after February 5 , 1995. However , under Notice 97-19 ...
Pagina 96
... became a function of the Small Business / Self - Employed division of the IRS . 366 367 See GAO Report at A - 256 and A - 141 ( September 20 , 2002 , letter from the IRS ) . Id . Although IRS Forms 1040NR ( U.S. Nonresident Alien Income ...
... became a function of the Small Business / Self - Employed division of the IRS . 366 367 See GAO Report at A - 256 and A - 141 ( September 20 , 2002 , letter from the IRS ) . Id . Although IRS Forms 1040NR ( U.S. Nonresident Alien Income ...
Pagina 98
... became a Danish citizen . The former citizen may have had U.S. Federal income tax liabilities relating to the periods during which he or she was a U.S. citizen . The former citizen also could be subject to the alternative tax regime for ...
... became a Danish citizen . The former citizen may have had U.S. Federal income tax liabilities relating to the periods during which he or she was a U.S. citizen . The former citizen also could be subject to the alternative tax regime for ...
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
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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.