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


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.










Legislative Calendar


Book Description







Standard Federal Tax Reporter


Book Description

Includes legislation, U.S. Tax Court and other court decisions, and U.S. Treasury decisions.







Canadian Tax Journal


Book Description