Skip to content.
About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

  FDsys > Search Results > More Information
(Search string is required)
 

Joint Committee Print JCS-2-03 - B. Summary of Other Countries' Taxation of Estates, Inheritances, and Gifts


Download Files

Metadata

Document in Context
Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency
PDF | More
   
PRELIMINARY PAGES (Title Page, Committee Members, Table of Contents) PDF | More
INTRODUCTION PDF | More
I. EXECUTIVE SUMMARY PDF | More
II. ESTATE TAX REPEAL PDF | More
III. METHODOLOGY OF JOINT COMMITTEE STAFF REVIEW PDF | More
IV. PRESENT-LAW TAX PROVISIONS RELEVANT TO CITIZENSHIP RELINQUISHMENT AND RESIDENCY TERMINATION PDF | More
A. General Taxation of U.S. Citizens, Residents, and Nonresidents PDF | More
B. Alternative Tax Regime for Individuals Who Relinquish U.S. Citizenship or Terminate U.S... PDF | More
V. REQUIREMENTS FOR U.S. CITIZENSHIP, IMMIGRATION, AND VISAS PDF | More
A. Overview PDF | More
B. Acquisition and Loss of U.S. Citizenship PDF | More
C. General Rules for U.S. Immigration and Visas for Noncitizens PDF | More
D. Inadmissibility of Tax-Motivated Former U.S. Citizens PDF | More
VI. PURPOSES OF A SPECIAL TAX REGIME FOR CITIZENSHIP RELINQUISHMENT AND RESIDENCY TERMINATION PDF | More
A. Background: The Tax Incentive to Relinquish Citizenship or Terminate Residency PDF | More
B. Potential Purposes for a Tax Regime for Former Citizens and Former Long-Term Residents PDF | More
C. Legislative History: Congressional Purpose for the Alternative Tax Regime PDF | More
D. Summary PDF | More
VII. ENFORCEMENT OF PRESENT-LAW TREATMENT OF CITIZENSHIP RELINQUISHMENT AND RESIDENCY TERMINATION PDF | More
A. Summary PDF | More
B. Enforcement of the Alternative Tax Regime for Former Citizens and Former Long-Term Residents PDF | More
C. Enforcement of the Immigration Provisions PDF | More
VIII. EFFECTIVENESS OF PRESENT-LAW TREATMENT OF CITIZENSHIP RELINQUISHMENT AND RESIDENCY TERMINATION PDF | More
A. Summary PDF | More
B. Income Tax Rules PDF | More
C. Estate and Gift Tax Rules PDF | More
D. Tax Treaties PDF | More
E. Immigration Rules PDF | More
IX. SUMMARY OF OTHER COUNTRIES' TAXATION OF CITIZENSHIP RELINQUISHMENT, RESIDENCY TERMINATION... PDF | More
A. Summary of Other Countries' Taxation of Citizenship Relinquishment, Residency Termination, and... PDF | More
B. Summary of Other Countries' Taxation of Estates, Inheritances, and Gifts PDF | More
X. RECENT PROPOSALS TO MODIFY THE TAX TREATMENT OF U.S. CITIZENS AND RESIDENTS WHO RELINQUISH... PDF | More
A. Overview PDF | More
B. Summary of Proposals PDF | More
C. Description of Proposals PDF | More
D. General Issues Raised by Proposals PDF | More
XI. JOINT COMMITTEE STAFF RECOMMENDATIONS PDF | More
A. Recommendations Relating to the Tax Treatment of Citizenship Relinquishment and Residency... PDF | More
B. Recommendations Relating to the Immigration Treatment of Citizenship Relinquishment and... PDF | More
Appendix More
Table of Contents PDF | More
1. Comparison of Saving Clause Provisions in Bilateral U.S. Tax Treaties PDF | More
2. Correspondence PDF | More
3. IRS Notice 97-19 PDF | More
4. IRS Notice 98-34 PDF | More
5. IRS Form 8854 PDF | More
6. Certificate of Loss of Nationality PDF | More
7. Oath of Renunciation of the Nationality of the United States PDF | More
8. Summaries of IRS Private Letter Rulings Issued to Former Citizen and Former Long-Term... PDF | More
9. General Accounting Office Report PDF | More
10. Department of State, 9 Foreign Affairs Manual, sec. 41.2, Exhibits I and II PDF | More
11. Congressional Research Service Report, Immigration: Visa Waiver Program, April 22, 2002 PDF | More
12. Congressional Research Service Report, I.S. Immigration Policy on Temporary Admissions, May 8... PDF | More
13. Congressional Research Service Report, Visa Issuances: Policy, Issues, and Legislation, July... PDF | More
14. Data From CLN Database for 2000, 2001, and 2002 PDF | More