Source: https://law.justia.com/codes/us/2016/title-26/subtitle-a/chapter-1/subchapter-n/part-ii/subpart-a/sec.-877/
Timestamp: 2019-12-10 00:09:08
Document Index: 448099640

Matched Legal Cases: ['§ 877', '§877', '§103', '§2005', '§1906', '§421', '§104', '§1243', '§521', '§1401', '§511', '§1602', '§804', '§403', '§301', '§213']

Sec. 877 - Expatriation to avoid tax :: 2016 US Code :: US Codes and Statutes :: US Law :: Justia
Justia › US Law › US Codes and Statutes › US Code › 2016 US Code › Title 26 - Internal Revenue Code › Subtitle A - Income Taxes › Chapter 1 - Normal Taxes and Surtaxes › Subchapter N - Tax Based on Income From Sources Within or Without the United States › Part II - Nonresident Aliens and Foreign Corporations › Subpart A - Nonresident Alien Individuals › Sec. 877 - Expatriation to avoid tax
Citation 26 U.S.C. § 877 (2016)
Section Name §877. Expatriation to avoid tax
Section Text (a) Treatment of expatriates (1) In general
(c) Exceptions (1) In general
(2) Dual citizens (A) In general
(2) Gain recognition on certain exchanges (A) In general
(4) Treatment of property contributed to controlled foreign corporations (A) In general
(e) Comparable treatment of lawful permanent residents who cease to be taxed as residents (1) In general
(3) Special rules (A) Exceptions not to apply
(g) Physical presence (1) In general
(Added Pub. L. 89–809, title I, §103(f)(1), Nov. 13, 1966, 80 Stat. 1551; amended Pub. L. 93–406, title II, §2005(c)(8), Sept. 2, 1974, 88 Stat. 992; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title IV, §421(e)(5), Nov. 6, 1978, 92 Stat. 2876; Pub. L. 96–222, title I, §104(a)(1), (4)(H)(v), Apr. 1, 1980, 94 Stat. 214, 217; Pub. L. 99–514, title XII, §1243(a), Oct. 22, 1986, 100 Stat. 2580; Pub. L. 102–318, title V, §521(b)(31), July 3, 1992, 106 Stat. 312; Pub. L. 104–188, title I, §1401(b)(11), Aug. 20, 1996, 110 Stat. 1789; Pub. L. 104–191, title V, §511(a)–(d), (f)(1), Aug. 21, 1996, 110 Stat. 2093–2098; Pub. L. 105–34, title XVI, §1602(g)(1)–(4), (h)(3), Aug. 5, 1997, 111 Stat. 1095, 1096; Pub. L. 108–357, title VIII, §804(a)(1), (2), (c), Oct. 22, 2004, 118 Stat. 1569, 1570; Pub. L. 109–135, title IV, §403(v)(1), Dec. 21, 2005, 119 Stat. 2628; Pub. L. 110–245, title III, §301(c)(2)(A), (d), June 17, 2008, 122 Stat. 1646; Pub. L. 113–295, div. A, title II, §213(c)(2), Dec. 19, 2014, 128 Stat. 4034.)
88 Stat. 992
92 Stat. 2876
94 Stat. 214
100 Stat. 2580, 2581
110 Stat. 1789, 2093-2098, 2100
118 Stat. 1569, 1573
122 Stat. 1646
128 Stat. 4034
Public Law References Public Law 89-809, Public Law 93-406, Public Law 94-455, Public Law 95-600, Public Law 96-222, Public Law 99-514, Public Law 102-318, Public Law 104-188, Public Law 104-191, Public Law 105-34, Public Law 108-357, Public Law 109-135, Public Law 110-245, Public Law 113-295