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 5
... interest in the topic expressed by several Members of Congress , the Joint Committee staff spent extensive time to update and complete its review , including updating prior work to take into account changes in law and administrative ...
... interest in the topic expressed by several Members of Congress , the Joint Committee staff spent extensive time to update and complete its review , including updating prior work to take into account changes in law and administrative ...
Pagina 19
... interest , dividends , rents , salaries , wages , premiums , annuities , compensations , remunerations , emoluments , and other fixed or determinable annual or periodical gains , profits , and income . However , there is no U.S. tax ...
... interest , dividends , rents , salaries , wages , premiums , annuities , compensations , remunerations , emoluments , and other fixed or determinable annual or periodical gains , profits , and income . However , there is no U.S. tax ...
Pagina 20
... interest ( other than an interest solely as a creditor ) in real property ( including an interest in a mine , well , or other natural deposit ) located in the United States or the U.S. Virgin Islands . Included in the definition of a ...
... interest ( other than an interest solely as a creditor ) in real property ( including an interest in a mine , well , or other natural deposit ) located in the United States or the U.S. Virgin Islands . Included in the definition of a ...
Pagina 22
... interest to the date of payment as computed by the IRS . Taxes for earlier years cannot be postponed . The noncitizen will then be issued a sailing permit , but it will only be good for the specific departure date for which it is issued ...
... interest to the date of payment as computed by the IRS . Taxes for earlier years cannot be postponed . The noncitizen will then be issued a sailing permit , but it will only be good for the specific departure date for which it is issued ...
Pagina 23
... interest on additional tax due . Treas . Reg . sec . 1.367 ( a ) -8 ( b ) ( 3 ) . 64 Gain recognition agreements filed under the special tax rules under section 877 ( as discussed in Part IV.B.1.d , below ) may not be used to avoid ...
... interest on additional tax due . Treas . Reg . sec . 1.367 ( a ) -8 ( b ) ( 3 ) . 64 Gain recognition agreements filed under the special tax rules under section 877 ( as discussed in Part IV.B.1.d , below ) may not be used to avoid ...
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.