Issues Presented by Proposals to Modify the Tax Treatment of Expatriation: A ReportU.S. Government Printing Office, 1995 |
No grāmatas satura
1.–5. rezultāts no 18.
3. lappuse
... retroactively impose tax on former U.S. citizens who lost their citizenship years ago . U.S. citizenship is lost by performing certain acts of expatriation ( for example , by formally renouncing U.S. citizenship or by being naturalized ...
... retroactively impose tax on former U.S. citizens who lost their citizenship years ago . U.S. citizenship is lost by performing certain acts of expatriation ( for example , by formally renouncing U.S. citizenship or by being naturalized ...
5. lappuse
... retroactively on individuals who structured their holdings of assets in reliance upon present law ? • Does the proposal impose a tax that is fair in relation to its goals ? Is the tax imposed consistent with the U.S. normative system of ...
... retroactively on individuals who structured their holdings of assets in reliance upon present law ? • Does the proposal impose a tax that is fair in relation to its goals ? Is the tax imposed consistent with the U.S. normative system of ...
48. lappuse
... retroactively on individuals who structured their holdings of assets in reliance upon present law ? ( 4 ) Does the proposal impose a tax that is fair in relation to the goals of the proposal ? Is the tax imposed consistent with passport ...
... retroactively on individuals who structured their holdings of assets in reliance upon present law ? ( 4 ) Does the proposal impose a tax that is fair in relation to the goals of the proposal ? Is the tax imposed consistent with passport ...
49. lappuse
... retroactive tax with respect to assets acquired long before the tax is imposed . For exam- ple , some have pointed out that the Administration proposal may have a cliff effect with respect to long - term residents because some- one who ...
... retroactive tax with respect to assets acquired long before the tax is imposed . For exam- ple , some have pointed out that the Administration proposal may have a cliff effect with respect to long - term residents because some- one who ...
51. lappuse
... retroactive change in the law for individuals who had validly expatriated under the law in effect at the time of their expatriation.95 In addition , the proposals change the date on which an individ- ual's citizenship is deemed to be ...
... retroactive change in the law for individuals who had validly expatriated under the law in effect at the time of their expatriation.95 In addition , the proposals change the date on which an individ- ual's citizenship is deemed to be ...
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Administration proposal Appendix Table apply assets basis beneficiary BIRTH DATE LOSS capital gains certificate of loss citizen or resident competent authority Congress country of residence DATE LOSS DATE deemed sale departure tax double taxation drilling rig effect estate tax exempt expa expatriating act expatriation tax proposals foreign tax former citizens gift tax grantor green card individual's inheritance tax Internal Revenue Internal Revenue Service international law Joint Committee staff long-term residents loss of citizenship Loss of Nationality marginal tax rates marking to market million nonresident alien percent on taxable present law provisions realization relinquish U.S. citizenship renounce renunciation respect retroactive right to emigrate rules section 877 spouse subject to tax subject to U.S. tax avoidance tax jurisdiction tax on expatriation tax purposes tax rates begin tax treaties taxable transfers taxpayer tion transfers in excess U.S. citizen U.S. income tax U.S. resident United