Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency

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  • Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency Book Detail

  • Author : Staff of the Joint Committee on Taxation
  • Release Date : 2005-01-01
  • Publisher :
  • Genre : Business & Economics
  • Pages : 564
  • ISBN 13 : 9780894992179
  • File Size : 95,95 MB

Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency by Staff of the Joint Committee on Taxation PDF Summary

Book Description: This Congressional review covers the tax rules related to tax-motivated citizenship relinquishment and residency termination that were enacted in 1996. Since 1966, special tax rules have applied to a U.S. citizen who relinquishes U.S. citizenship with a principal purpose of avoiding U.S. taxes. In 1996 significant changes were made to these rules.

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