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 17
... described below . The taxable income of a U.S. citizen or resident noncitizen is equal to the taxpayer's total worldwide income less certain exclusions , exemptions , and deductions . The appropriate tax rates are then applied to a ...
... described below . The taxable income of a U.S. citizen or resident noncitizen is equal to the taxpayer's total worldwide income less certain exclusions , exemptions , and deductions . The appropriate tax rates are then applied to a ...
Pagina 19
... described above ) also could be defined as a resident of another country under the internal laws of that country . In order to avoid the double taxation of such individuals , most income tax treaties include a set of tie - breaker rules ...
... described above ) also could be defined as a resident of another country under the internal laws of that country . In order to avoid the double taxation of such individuals , most income tax treaties include a set of tie - breaker rules ...
Pagina 34
... ( described above ) is nevertheless not treated ( i.e. , not deemed ) as having a principal purpose of tax avoidance if the individual : ( 1 ) within one year from the date of loss of citizenship submits a ruling request for a ...
... ( described above ) is nevertheless not treated ( i.e. , not deemed ) as having a principal purpose of tax avoidance if the individual : ( 1 ) within one year from the date of loss of citizenship submits a ruling request for a ...
Pagina 38
... described above.140 In the case of any exchange occurring during the five years prior to the citizenship relinquishment or residency termination , any gain realized is to be recognized immediately after the loss of citizenship ( or ...
... described above.140 In the case of any exchange occurring during the five years prior to the citizenship relinquishment or residency termination , any gain realized is to be recognized immediately after the loss of citizenship ( or ...
Pagina 39
... described above . For example , a former citizen who is subject to the alternative tax regime and who removes appreciated artwork that he or she owns from the United States could be subject to immediate U.S. tax on the appreciation ...
... described above . For example , a former citizen who is subject to the alternative tax regime and who removes appreciated artwork that he or she owns from the United States could be subject to immediate U.S. tax on the appreciation ...
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.